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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
16 May 2025 - See all updates
  1. Back to contents
  2. INTM550000

INTM550010 - Hybrids: introduction: contents

  1. INTM550020
    What is a hybrid or other mismatch
  2. INTM550030
    Examples of hybrid mismatches
  3. INTM550040
    Scope of Part 6A, TIOPA 2010
  4. INTM550050
    Why was legislation introduced
  5. INTM550060
    Overview of legislation
  6. INTM550070
    When does the legislation take effect
  7. INTM550080
    Interaction with other legislation
  8. INTM550085
    Interaction with transfer pricing legislation
  9. INTM550086
    Examples of interaction with transfer pricing
  10. INTM550090
    Summary of Part 6A
  11. INTM550095
    Legislative changes since 1 January 2017
  12. INTM550100
    Hybrid and other mismatch structures within Part 6A - example
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