xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 10Hybrid and other mismatches

PART 3Commencement

19Chapter 6 of Part 6A of TIOPA 2010 (counteraction of deduction/non-inclusion mismatches relating to intra-company transfers from permanent establishments) has effect in relation to excessive PE deductions in relation to which the relevant PE period begins on or after the commencement date.