(1) In this Chapter -
"collective investment scheme" shall be construed in accordance with section 835AVB,
"relevant ownership interest", in relation to a reverse hybrid entity, shall be construed in accordance with subsection (4),
"relevant participator", in relation to a reverse hybrid entity, means a participator with a relevant ownership interest in the reverse hybrid entity,
"reverse hybrid entity" means a hybrid entity established in the State -(a) that, for the purposes of the Acts, is not chargeable to tax in respect of its profits or gains, because those profits or gains are treated, or would be so treated but for an insufficiency of profits or gains, as arising or accruing to the participators in the hybrid entity, and(b) some or all of the profits or gains of which are regarded, for the purposes of the tax law of the territory in which a participator in the hybrid entity is established, as arising or accruing to the hybrid entity on its own account,
"reverse hybrid mismatch
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