Paragraph 8
In section 938V (tax mismatch schemes: priority)—
(a)
omit paragraph (c), and
(b)
after that paragraph insert—
“(ca)Part 6A of TIOPA 2010 (hybrid and other mismatches);”.
In section 938V (tax mismatch schemes: priority)—
omit paragraph (c), and
after that paragraph insert—
“(ca)Part 6A of TIOPA 2010 (hybrid and other mismatches);”.