Part 3 Chapter 3 Mismatches: Investment Trusts
Finance Act 2021 (2021 c 26) | Legislation

Part 3 Chapter 3 Mismatches: Investment Trusts

6

Chapter 3 of Part 6A of TIOPA is amended as follows.

7

In section 259CB (hybrid or otherwise impermissible deduction/non-inclusion mismatches and their extent)—

(a)     after subsection (3) (as substituted

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