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 ”.