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Legislation

Finance Act 2013

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Section 39 Real estate investment trusts: UK REITs which invest in other UK REITs
Section 40 Corporation tax relief for employee share acquisitions etc
Section 41 Derivative contracts: property total return swaps etc
Section 42 Corporation tax: tax mismatch schemes
Section 43 Tier two capital
Section 44 Financing costs and income: group treasury companies
Section 45 Condition for company to be an “investment trust”
Section 46 Community amateur sports clubs

Other provisions
Corporation tax: tax mismatch schemes

Section 42 | Corporation tax: tax mismatch schemes

From legislation.gov.uk

Schedule 20 contains provision about tax mismatch schemes.