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Legislation
Corporation Tax Act 2010

Part 21B Group mismatch schemes

  • 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
  1. Corporation Tax Act 2010
  2. /
  3. /Part 21B

Section 938H | Meaning of “scheme”

From legislation.gov.uk

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In this Part “ scheme ” includes any scheme, arrangements or understanding of any kind whatever, whether or not legally enforceable, involving a single transaction or two or more transactions.F1

Notes

  1. F1

    Pt. 21B inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 5 para. 2

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