Schedule 7 Hybrid and other mismatches

1. 1Meaning of “tax”
2. 2Chapter 3 mismatches: relevant debt relief circumstances
3. 3Chapter 3 mismatches: Investment trusts
4. 4Deemed dual inclusion income
5. 5Deemed dual inclusion income: anti-avoidance
6. 6Allocation of dual inclusion income within group
7. 7Financing cost of loan capital
8. 8Chapters 9 and 10: carry forward of illegitimate overseas deduction
9. 9Imported mismatches
10. 10Meaning of “act together”
11. 11Exempt investors in hybrid entities
12. 12Interaction with Part 4 of TIOPA 2010
13. 13Securitisation companies
14. 14Transparent funds
15. 15Commencement