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Corporation Tax Act 2009
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541(1)Amend Schedule 23 (exchange gains and losses from loan relationships etc) as follows.U.K.
(2)Omit paragraph 25 (anti-avoidance: change of accounting period).
(3)In paragraph 26 (deferred foreign exchange gains)—
(a)in sub-paragraph (2)—
(i)in paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996 (c. 8)” substitute “ Part 5 of the Corporation Tax Act 2009 ”,
(ii)in paragraph (b) for “that Chapter” substitute “ that Part ”, and
(iii)in paragraph (c) for “section 82(2) of the Finance Act 1996” substitute “ section 297(2) of the Corporation Tax Act 2009 ”, and
(b)in sub-paragraph (5) for “subsection (8) of section 84A of the Finance Act 1996” and “subsection (9)” substitute “ section 328(5) of the Corporation Tax Act 2009 ” and “ subsection (6) ” respectively.
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