SCHEDULES
SCHEDULE 20U.K.Tax mismatch schemes
4U.K.In Schedule 4 (index of defined expressions), at the appropriate places insert—
“economic loss (in Part 21BA) | section 938S” |
“economic profit (in Part 21BA) | section 938S” |
“relevant tax advantage (in Part 21BA) | section 938R” |
“relevant tax disadvantage (in Part 21BA) | section 938R” |
“scheme (in Part 21BA) | section 938U” |
“scheme loss (in Part 21BA) | section 938Q” |
“the scheme period (in Part 21BA) | section 938R” |
“scheme profit (in Part 21BA) | section 938Q”. |
““a tax mismatch scheme (in Part 21BA) | section 938P”. |