Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 10 Hybrid and other mismatches

PART 2 Consequential amendments

TIOPA 2010

12 In section 158 (indirect participation: defined by sections 159 to 162), in subsection (4)—

(a) omit the “and” at the end of paragraph (b), and

(b) after paragraph (c) insert “, and

(d) in Part 6A, section 259NB(4),”.