Section 42: Corporation tax: tax mismatch schemes

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 41: Derivative contracts: property total return swaps etc
- Section 43: Tier two capital

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 3: Corporation tax: general

Schedule 20 contains provision about tax mismatch schemes.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.