Taxation (International and Other Provisions) Act 2010

Treasury written question – answered on 22nd October 2018.

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Photo of Anneliese Dodds Anneliese Dodds Shadow Minister (Treasury)

To ask the Chancellor of the Exchequer, how much has accrued to the public purse each year as a result of the implementation of Chapter 8, Part 6A of the Taxation (International and Other Provisions) Act 2010.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

It is not possible to provide details of the tax effect arising from the introduction of the Hybrid and other Mismatch regime in Part 6A of the Taxation (International and other Provisions) Act 2010.

The hybrid mismatch regime came into force on 1 January 2017. The majority of corporation tax returns which will reflect the impact of these rules have not yet been received.

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