{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-17.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/10/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "After that Part of that Schedule insert—\n“ PART 4A\nHybrid and other mismatches: index of defined expressions used in Part 6A\narrangement (in Part 6A)\nsection 259NF\nCFC and CFC charge (in Part 6A)\nsection 259B(4)\nthe Commissioners (in Part 6A)\nsection 259NF\ncontrol group (in Part 6A)\nsection 259NB\ndeduction period (in Chapter 10 of Part 6A)\nsection 259JA(5)(a)\ndual resident company (in Chapter 10 of Part 6A)\nsection 259JA(3)\ndual territory double deduction amount (in Chapter 10 of Part 6A)\nsection 259JA(5)\ndual territory double deduction (in Chapter 11 of Part 6A)\nsection 259KB\nexcessive PE deduction (in Chapter 6 of Part 6A)\nsection 259FA(8)\nexcessive PE deduction (in Chapter 11 of Part 6A)\nsection 259KB\nfinancial instrument (in Part 6A)\nsection 259N\nforeign CFC and foreign CFC charge (in Part 6A)\nsection 259B(4)\nforeign deduction period (in Chapter 10 of Part 6A)\nsection 259JA(5)(b)\nhybrid entity (in Part 6A)\nsection 259BE\nhybrid entity deduction period (in Chapter 9 of Part 6A)\nsection 259IA(2)(a)\nhybrid entity double deduction amount (in Chapter 9 of Part 6A)\nsection 259IA(4)\nhybrid or otherwise impermissible deduction/non-inclusion mismatch (in Chapter 3 of Part 6A)\nsection 259CB\nhybrid payee (in Chapter 7 of Part 6A)\nsection 259GA(3)\nhybrid payee deduction/non-inclusion mismatch (in Chapter 7 of Part 6A)\nsection 259GB\nhybrid payer (in Chapter 5 of Part 6A)\nsection 259EA(3)\nhybrid payer deduction/non-inclusion mismatch (in Chapter 5 of Part 6A)\nsection 259EB\nhybrid transfer arrangement (in Chapter 4 of Part 6A)\nsection 259DB\nhybrid transfer deduction/non-inclusion mismatch (in Chapter 4 of Part 6A)\nsection 259DC\nimported mismatch payment (in Chapter 11 of Part 6A)\nsection 259KA(2)\nimported mismatch arrangement (in Chapter 11 of Part 6A)\nsection 259KA(2)\ninvestor (in Part 6A)\nsection 259BE(4)\ninvestor deduction period (in Chapter 9 of Part 6A)\nsection 259IA(2)(b)\ninvestor jurisdiction (in Part 6A)\nsection 259BE(4)\nmismatch payment (in Chapter 11 of Part 6A)\nsection 259KA(6)\nmultinational company (in Chapter 6 of Part 6A)\nsection 259FA(3)\nmultinational company (in Chapter 8 of Part 6A)\nsection 259HA(4)\nmultinational payee deduction/non-inclusion mismatch (in Chapter 8 of Part 6A)\nsection 259HB\nordinary income (in Part 6A)\nsections 259BC and 259BD\nover-arching arrangement (in Chapter 11 of Part 6A)\nsection 259KA(5)\nP (in Chapter 11 of Part 6A)\nsection 259KA(3)\nparent jurisdiction (in Chapter 6 of Part 6A)\nsection 259FA(3)(a)\nparent jurisdiction (in Chapter 8 of Part 6A)\nsection 259HA(4)(a)\nparent jurisdiction (in Chapter 10 of Part 6A)\nsection 259JA(4)(b)(ii)\npayee (in Part 6A)\nsection 259BB(6)\npayee jurisdiction (in Part 6A)\nsection 259BB(9)\npayer (in Part 6A)\nsection 259BB(1)(a) or (2)\npayment (in Part 6A)\nsection 259BB(1)\npayment period (in Part 6A)\nsection 259BB(1)(b) or (2)\nPE jurisdiction (in Chapter 8 of Part 6A)\nsection 259HA(4)(b)\nPE jurisdiction (in Chapter 10 of Part 6A)\nsection 259JA(4)(a)\nPE jurisdiction (in Chapter 11 of Part 6A)\nsection 259KB(3)(a)\npermanent establishment (in Part 6A)\nsection 259BF\nquasi-payment (in Part 6A)\nsection 259BB(2) to (5)\nrelated (in Part 6A)\nsection 259NC\nrelevant deduction (in Part 6A)\nsection 259BB(1)(b) or (2)(a)\nrelevant investment fund (in Part 6A)\nsection 259NA\nrelevant mismatch (in Chapter 11 of Part 6A)\nsection 259KA(6)\nrelevant multinational company (in Chapter 10 of Part 6A)\nsection 259JA(4)\nrelevant PE period (in Chapter 6 of Part 6A)\nsection 259FA(4)\nseries of arrangements (in Chapter 11 of Part 6A)\nsection 259KA(5)\nsubstitute payment (in Chapter 4 of Part 6A)\nsection 259DB(5)\ntax (in Part 6A)\nsection 259B\ntaxable period (in Part 6A)\nsection 259NF\ntaxable profits (in Part 6A)\nsections 259BC(2) and 259BD(5)\nunderlying instrument (in Chapter 4 of Part 6A)\nsection 259DB(3)\nunderlying return (in Chapter 4 of Part 6A)\nsection 259DB(5)(b)\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/10/paragraph/17",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}