Part 21BA Tax mismatch schemesF1

1. 938OLosses and profits from tax mismatch scheme to be disregarded
2. 938PMeaning of “tax mismatch scheme”
3. 938QMeaning of “scheme loss” and “scheme profit”
4. 938RMeaning of “relevant tax advantage” etc and “the scheme period”
5. 938SMeaning of references to economic profits and losses
6. 938TTax capacity assumption
7. 938UMeaning of “scheme”
8. 938VPriority