SCHEDULES
SCHEDULE 10Hybrid and other mismatches
PART 3Commencement
21
Chapter 11 of Part 6A of TIOPA 2010 (imported mismatch payments) has effect in relation to imported mismatch payments that are—
a
payments made on or after the commencement date, or
b
quasi-payments in relation to which the payment period begins on or after the commencement date.