Question to the HM 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.
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.