SCHEDULES

SCHEDULE 7Hybrid and other mismatches

PART 12Interaction with Part 4 of TIOPA 2010

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In Chapter 11 of Part 6A (imported mismatches), in section 259K (overview of chapter), after subsection (4B) (as inserted by paragraph 20) insert—

4C

Section 259KF contains provision for cases also falling within Part 4 (transfer pricing).