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

86 U.K. In section 673 (meaning of G, L and CV in section 672), in subsection (4), for “carrying value”, in each place, substitute “ tax-adjusted carrying value ”.