UK HM Treasury published Explanatory Notes on 15 April 2021 concerning amendments tabled for the Committee of the Whole House of Finance Bill 2021 (Finance (No. 2) Bill). This includes amendments regarding hybrid and other mismatches as follows:
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Amendments 17 to 42 to Clause 36 and Schedule 7: Hybrid and other mismatches
Summary
1. These amendments to Clause 36 and Schedule 7 follow engagement with stakeholders since the publication of Finance (No. 2) Bill and will ensure the chang…