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.



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