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Finance (No. 2) Act 2017

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Changes over time for: Cross Heading: Adjustments under Schedule 7 to F(No.2)A 2015

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Point in time view as at 16/11/2017.

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Adjustments under Schedule 7 to F(No.2)A 2015. Help about Changes to Legislation

Adjustments under Schedule 7 to F(No.2)A 2015U.K.

30(1)For the purposes of Part 10 of TIOPA 2010 a debit or credit to which this paragraph applies is to be ignored.U.K.

(2)This paragraph applies to a debit or credit if—

(a)it is brought into account for the purposes of Part 5 of CTA 2009 by virtue of paragraphs 115 and 116 of Schedule 7 to F(No.2)A 2015 (transitional adjustments relating to loan relationships), or

(b)it is brought into account for the purposes of Part 7 of CTA 2009 by virtue of paragraphs 120 and 121 of that Schedule (transitional adjustments relating to derivative contracts).

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