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Legislation
Corporation Tax Act 2010

Crossheading Basic definitions

  • Section 937C Meaning of “risk transfer scheme”
  • Section 937D Meaning of “the scheme rate, index or value”
  • Section 937E Scheme losses and scheme profits
  • Section 937F Ring-fenced scheme losses and relevant scheme profits
  1. Basic definitions
  2. Meaning of “the scheme rate, index or value”

Section 937D | Meaning of “the scheme rate, index or value”

From legislation.gov.uk

In this Part “ the scheme rate, index or value ”, in relation to a risk transfer scheme, means the rate, index or value mentioned in section 937C(3)(a), (b) or (c) in relation to the relevant risk for the scheme.

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