SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2002 (c. 23)
541
1
Amend Schedule 23 (exchange gains and losses from loan relationships etc) as follows.
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.