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

89 U.K. In section 689 (overview of Chapter 11 of Part 7), in subsection (2)—

(a) omit paragraph (d) (including the “and” at the end), and

(b) at the end of paragraph (e) insert “and

(f) for rules dealing with tax avoidance arrangements, see sections 698B to 698D.”