Part 6A Hybrid and other mismatchesF1

United Kingdom

1. 1Introduction
2. 2Key definitions
3. 3Hybrid and other mismatches from financial instruments
4. 4Hybrid transfer deduction/non-inclusion mismatches
5. 5Hybrid payer deduction/non-inclusion mismatches
6. 6Deduction/non-inclusion mismatches relating to transfers by permanent establishments
7. 7Hybrid payee deduction/non-inclusion mismatches
8. 8Multinational payee deduction/non-inclusion mismatches
9. 9Hybrid entity double deduction mismatches
10. 10Dual territory double deduction cases
11. 11Imported mismatches
12. 12Adjustments in light of subsequent events etc
13. 12AAllocation of dual inclusion income within group
14. 13Anti-avoidance
15. 13ASpecial provision concerning transparent funds
16. 14Interpretation