Paragraph 41 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 13 para. 44(1)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 37 No transfer scheme is to be regarded as a scheme or arrangement for the purposes of section 30 of TCGA 1992. ← Paragraph 40 Paragraph 41 Paragraph 42 →