SCHEDULES
SCHEDULE 5Group mismatch schemes
Insertion of new Part 21B of CTA 2010 and consequential amendments
3
1
Sections 938 to 940 of that Act are renumbered as follows—
a
section 938 becomes section 940A,
b
section 939 becomes section 940B, and
c
section 940 becomes section 940C.
2
In section 940A (as so renumbered)—
a
in subsection (2), for “939” substitute “
940B
”
,
b
in subsection (3), for “940” substitute “
940C
”
.