Part 21B Group mismatch schemesF1

1. 938ALosses and profits from group mismatch schemes to be disregarded
2. 938BMeaning of “a group mismatch scheme” and “the scheme group”
3. 938CMeaning of “scheme loss” and “scheme profit”
4. 938DMeaning of “relevant tax advantage” etc and “the scheme period”
5. 938EMeaning of “group”
6. 938FMeaning of references to economic profits and losses
7. 938GTax capacity assumption
8. 938HMeaning of “scheme”
9. 938ISchemes involving repos or quasi-repos
10. 938JSchemes involving finance arrangements
11. 938KTrading income
12. 938LForeign companies and foreign permanent establishments
13. 938MControlled foreign companies
14. 938NPriority