99(1)Schedule 4 to CTA 2009 (index of defined expressions) is amended as follows.U.K.
(2)At the appropriate place in each case insert—
| “accounting policy (in Parts 5 and 6) | section 476”; |
| “accounting policy (in Part 7) | section 710”; |
| “designated fair value hedge (in Parts 5 and 6) | section 313(7)”; |
| “hedged item (in Parts 5 and 6) | section 313(7)”; |
| “hedging relationship (in Parts 5 and 6) | section 475A”; |
| “relevant contract (in Parts 5 and 6) | section 476(1)”; |
| “tax-adjusted carrying value (in Parts 5 and 6) | section 465B”; |
| “tax-adjusted carrying value (in Part 7) | section 702”. |
(3)In the entry for “fair value (in Parts 5 and 6)”, for “313(6)” substitute “ 476(1) ”.
(4)Omit the following—
(a)the entry for “carrying value (in Part 7)”;
(b)the entries for “statement of comprehensive income (in Parts 5 and 6)” and “statement of comprehensive income (in Part 7)”;
(c)the entries for “the Part 5 one-way exchange effect provisions” and “the Part 7 one-way exchange effect provisions”.
100U.K.In Schedule 21 to FA 2009, omit paragraphs 1 to 3, 7 and 9.