Taxes Consolidation Act 1997 section 835AW

Scope of application

Section 835AW sets out the commencement dates for the anti-hybrid mismatch rules in this Part.

• Chapters 1 to 10, dealing with the main anti-hybrid mismatch rules derived from the Anti-Tax Avoidance Directive (ATAD), apply to payments made or arising on or after 1 January 2020.
• Chapter 10A, dealing with reverse hybrid entity mismatches, applies to tax periods commencing on or after 1 January 2022.
• The later start date for Chapter 10A reflects the extended transposition deadline permitted by the Directive for the reverse hybrid rules.
• For periods or payments before the relevant commencement date, the provisions of this Part do not apply.