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The Hybrid and Other Mismatches (Financial Instrument: Exclusions) Regulations 2019

Type Statutory-Instrument
Publication 2019-09-09
Last updated 2020-01-01
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
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Made: 9th September 2019

Laid before the House of Commons: 10th September 2019

Coming into force: 29th November 2019

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Citation, commencement and effect

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Interpretation

2

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Exclusions from the meaning of “financial instrument”

3

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Signed

David Rutley — Rebecca Harris — Two of the Lord Commissioners of Her Majesty's Treasury — 2019-09-09

Explanatory note

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Footnotes

[^f00001]: 2010 c. 8; section 259N was inserted by paragraph 1 of Schedule 10 to the Finance Act 2016 (c. 24) and was amended by section 19(4) of the Finance Act 2019 (c. 1).

[^f00002]: “Payment” is defined in section 259NF of the Taxation (International and Other Provisions) Act 2010.

[^f00003]: “Quasi-payment” is defined in section 259NF of the Taxation (International and Other Provisions) Act 2010.

[^f00004]: “Payment period” is defined in section 259NF of the Taxation (International and Other Provisions) Act 2010.

[^f00005]: “Taxable period” is defined in section 259NF of the Taxation (International and Other Provisions) Act 2010.

[^f00006]: 2009 c. 1; relevant amending instruments are S.I. 2014/3329 and S.I. 2018/1394.

[^f00007]: OJ L 12, 17.1.2015, p.1.

[^f00008]: This instrument was made on 17th March 2015 by order of the Board of the Prudential Regulation Authority and is available electronically from: http://www.prarulebook.co.uk/rulebook/Media/Get/4f24735c-d66e-4be7-aa93-6bb0d4c8d2c7/PRA_2015_26/pdf. A hard copy is available for inspection by prior arrangement at the offices of Her Majesty’s Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00009]: S.I. 2014/3348, amended by S.I. 2016/1239; there are other amending instruments but none is relevant.

Editorial notes

[^key-f5b428f4f2053971f40d3f6425f638df]: Regulations revoked (1.1.2020) by The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 2019 (S.I. 2019/1345), regs. 1, 3

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