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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. Part 21B
  2. Trading income

Section 938K | Trading income

From legislation.gov.uk

References in this Part to amounts brought into account, or not brought into account, as debits or credits for the purposes of Part 5 or 7 of CTA 2009 include amounts brought into account, or not brought into account, as expenses or receipts of a trade by virtue of section 297 or 573 of that Act (trading credits and debits to be brought into account under Part 3).

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