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

78 U.K. In section 622 (contracts ceasing to be derivative contracts), in subsection (4), for “the carrying value of the contract in” substitute “ the tax-adjusted carrying value of the contract based on ”.