Part 21B – Group Mismatch Schemes (ss 938A-938N)

Contents

Section 938A – Losses and profits from group mismatch schemes to be disregarded [CTA 2010 s 938A] Section commentary
Section 938B – Meaning of “a group mismatch scheme” and “the scheme group” [CTA 2010 s 938B] Section commentary
Section 938C – Meaning of “scheme loss” and “scheme profit” [CTA 2010 s 938C] Section commentary
Section 938D – Meaning of “relevant tax advantage” etc. and “the scheme period” [CTA 2010 s 938D] Section commentary
Section 938E – Meaning of “group” [CTA 2010 s 938E] Section commentary
Section 938F – Meaning of references to economic profits and losses [CTA 2010 s 938F] Section commentary
Section 938G – Tax capacity assumption [CTA 2010 s 938G] Section commentary
Section 938H – Meaning of “scheme” [CTA 2010 s 938H] Section commentary
Section 938I – Schemes involving repos or quasi-repos [CTA 2010 s 938I] Section commentary
Section 938J – Schemes involving finance arrangements [CTA 2010 s 938J] Section commentary
Section 938K – Trading income [CTA 2010 s 938K] Section commentary
Section 938L – Foreign companies and foreign permanent establishments [CTA 2010 s 938L] Section commentary
Section 938M – Controlled foreign companies [CTA 2010 s 938M] Section commentary
Section 938N – Priority [CTA 2010 s 938N] Section commentary

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