This section has no associated Explanatory Notes
64U.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 ”.
64U.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 ”.