Revenue Note for Guidance

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Revenue Note for Guidance

835AVC Application (Chapter 10A)

Summary

The section sets out the application of the chapter.

Details

This chapter shall apply to—

  1. a reverse hybrid entity, other than a collective investment scheme, in which one or more of the participators is a relevant participator, and
  2. a reverse hybrid mismatch outcome.

Relevant Date: Finance Act 2021