Finance (No. 2) Act 2015 (c. 33)

SCHEDULES

SCHEDULE 7 U.K. Loan relationships and derivative contracts

PART 2 U.K. Derivative contracts: amendments of Part 7 of CTA 2009

64 U.K. In section 599B (determination of credits and debits where amounts not fully recognised), in subsection (4)(b), for “carrying value” substitute “ tax-adjusted carrying value ”.