Finance Act 2011, Paragraph 4 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
4(1)Schedule 4 to that Act (index of defined expressions) is amended as follows.U.K.
(2)In the entry for “the predecessor (in Chapter 1 of Part 24)”—
(a)for “24” substitute “ 22 ”, and
(b)for “939(4)” substitute “ 940B(4) ”.
(3)In the entry for “the successor (in Chapter 1 of Part 22)”, for “939(4)” substitute “ 940B(4) ”.
(4)In the entry for “trade (in Chapter 1 of Part 22)”, for “939(5)” substitute “ 940B(5) ”.
(5)In the entry for “transfer of a trade (in Chapter 1 of Part 24)”—
(a)for “24” substitute “ 22 ”, and
(b)for “939(2)” substitute “ 940B(2) ”.
(6)In the entry for “the transferred trade (in Chapter 1 of Part 24)”—
(a)for “24” substitute “ 22 ”, and
(b)for “939(3)” substitute “ 940B(3) ”.
(7)At the appropriate places insert—
| “economic loss (in Part 21B) | section 938F” |
| “economic profit (in Part 21B) | section 938F” |
| “group (in Part 21B) | section 938E” |
| “a group mismatch scheme (in Part 21B) | section 938B” |
| “relevant tax advantage (in Part 21B) | section 938D” |
| “relevant tax disadvantage (in Part 21B) | section 938D” |
| “scheme (in Part 21B) | section 938H” |
| “the scheme group (in Part 21B) | section 938B” |
| “scheme loss (in Part 21B) | section 938C” |
| “the scheme period (in Part 21B) | section 938D” |
| “scheme profit (in Part 21B) | section 938C” |
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