1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

27.8Anti-Hybrid Mismatch Legislation TCA97 s835Z-s835AL Anti-hybrid legislation is in effect for payments made, or arising, on or after 1 January 2020. The anti-hybrid rules are aimed at preventi...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016