http://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/57Finance (No. 2) Act 2015An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2020-10-05Expert Participation2020-07-22 SCHEDULESSCHEDULE 7Loan relationships and derivative contracts PART 1 Loan relationships: amendments of Parts 5 and 6 of CTA 200957In section 521F (shares becoming or ceasing to be shares to which section 521B applies)—ain subsection (3), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ”, andbomit subsection (4).
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in subsection (3), for “its carrying value in” substitute
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