The Resource Finance Act Notes 2021 : Section 36 and Schedule 7 : hybrid and other mismatches

Finance Act Notes 2021 : Section 36 and Schedule 7 : hybrid and other mismatches

Label
Finance Act Notes 2021 : Section 36 and Schedule 7 : hybrid and other mismatches
Title
Finance Act Notes 2021 : Section 36 and Schedule 7 : hybrid and other mismatches
Creator
Subject
Language
eng
Summary
This article notes provisions of the Finance Act 2021 s.36 and Sch.7, modifying the UK regime for hybrid mismatch arrangements and introducing a retrospective application in certain cases, to 1 January 2017. It reviews the amended concept of "acting together" and the additional category of inclusion/non-deduction
Citation source
In: British tax review. - London. - (2021), no. 4 ; p. 399-404
http://library.link/vocab/creatorName
Parada, L
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • hybrid mismatch
  • retroactivity
Label
Finance Act Notes 2021 : Section 36 and Schedule 7 : hybrid and other mismatches
Instantiates
Publication
Label
Finance Act Notes 2021 : Section 36 and Schedule 7 : hybrid and other mismatches
Publication

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