SolvedPart 21B Group mismatch schemes
From legislation.gov.uk
Contents
- Section 938A Losses and profits from group mismatch schemes to be disregarded
- Section 938B Meaning of “a group mismatch scheme” and “the scheme group”
- Section 938C Meaning of “scheme loss” and “scheme profit”
- Section 938D Meaning of “relevant tax advantage” etc and “the scheme period”
- Section 938E Meaning of “group”
- Section 938F Meaning of references to economic profits and losses
- Section 938G Tax capacity assumption
- Section 938H Meaning of “scheme”
- Section 938I Schemes involving repos or quasi-repos
- Section 938J Schemes involving finance arrangements
- Section 938K Trading income
- Section 938L Foreign companies and foreign permanent establishments
- Section 938M Controlled foreign companies
- Section 938N Priority