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Legislation
Corporation Tax Act 2010

PART 21BA Tax mismatch schemes

  • 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
  1. Part 21BA
  2. Meaning of “scheme”

Section 938U | Meaning of “scheme”

From legislation.gov.uk

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.

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