Policy paper

Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation

This tax information and impact note outlines changes to Corporation Tax legislation dealing with hybrid and other mismatches.

Documents

Details

This measure introduces 2 changes to the legislation effective from 1 January 2017 which remove the need to make a formal claim in certain circumstances and ensure that deductions for amortisation are treated in line with Organisation for Economic Co-operation and Development (OECD) recommendations.

Published 8 March 2017