This section has no associated Explanatory Notes
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”. |
