Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 5 U.K. Group mismatch schemes

Insertion of new Part 21B of CTA 2010 and consequential amendments U.K.

1 U.K. In section 1(4) of CTA 2010 (overview of Act), omit the “and” at the end of paragraph (h), and after paragraph (i) insert—

“(j) group mismatch schemes (see Part 21B).”