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SCHEDULES

SCHEDULE 5U.K.Group mismatch schemes

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

3(1)Sections 938 to 940 of that Act are renumbered as follows—U.K.

(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 ”.