SolvedPART 21BA Tax mismatch schemes
From legislation.gov.uk
Contents
- Section 938O Losses and profits from tax mismatch scheme to be disregarded
- Section 938P Meaning of “tax mismatch scheme”
- Section 938Q Meaning of “scheme loss” and “scheme profit”
- Section 938R Meaning of “relevant tax advantage” etc and “the scheme period”
- Section 938S Meaning of references to economic profits and losses
- Section 938T Tax capacity assumption
- Section 938U Meaning of “scheme”
- Section 938V Priority