SCHEDULES
SCHEDULE 6Avoidance involving financial arrangements
Derivative contracts: computation in accordance with generally accepted accounting practice
21
(1)
Paragraph 17A of Schedule 26 to FA 2002 (computation in accordance with generally accepted accounting practice) is amended as follows.
(2)
In sub-paragraph (1)
(amounts to be brought into account are those recognised in determining company's profit or loss) after “Subject to the provisions of this Schedule” insert “
(including, in particular, paragraph 15(1))
”
.