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Finance Act 2005
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- UK Public General Acts
- 2005 c. 7
- SCHEDULE 4
- Part 2
- Paragraph 37
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Schedule 26 to FA 2002
37In paragraph 54 of Schedule 26 to FA 2002 (derivative contracts: general interpretation), after sub-paragraph (2) (meaning of “exchange gains or losses”) insert—
“(2A)In a case where fair value accounting is used the valuation referred to in sub-paragraph (2) is the valuation that would be given by an amortised cost basis of accounting.”.
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