SCHEDULES

SCHEDULE 10Hybrid and other mismatches

PART 2Consequential amendments

FA 1998

2

Schedule 18 to FA 1998 (company tax returns) is amended as follows.

3

In paragraph 25(3)—

a

insert “ or ” at the end of paragraph (b), and

b

omit paragraph (d) and the “or” preceding it.

4

In paragraph 42(4)—

a

insert “ or ” at the end of paragraph (a), and

b

omit paragraph (c) and the “or” preceding it.