Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 21 U.K. Foreign exchange: anti-avoidance

Interpretation U.K.

9 U.K. In Schedule 4 to CTA 2009 (index of defined expressions), insert at the appropriate places—

“the Part 5 one-way exchange effect provisions

section 328H(1)”;

“the Part 7 one-way exchange effect provisions

section 606H(1)”.