Paragraph 4

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
”.