Part 9 Imported Mismatches
Finance Act 2021 (2021 c 26) | Legislation

Part 9 Imported Mismatches

19

Chapter 11 of Part 6A of TIOPA (imported mismatches) is amended as follows.

20

In section 259K (overview of chapter), after subsection (4A) insert—

“(4B)     Section 259KE sets a limit on reductions under section 259KC.”

21

(1)     Section 259KA (circumstances in which Chapter) is amended as follows.

(2)     For subsection (7) substitute—

“(7)     Condition E is that it is reasonable to suppose that the relevant mismatch is not capable of counteraction.

(7A)     A relevant

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