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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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835AVC. Application (Chapter 10A)

This Chapter shall apply to—

(a) a reverse hybrid entity, other than a collective investment scheme, in which one or more of the participators is a relevant participator, and

(b) a reverse hybrid mismatch outcome.

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Inserted by FA21 s30(1)(f). Comes into operation on 1 January 2022.