SCHEDULE 7U.K.Loan relationships and derivative contracts
PART 6U.K.Commencement and transitional provisions
Transitional adjustments relating to derivative contractsU.K.
122U.K.Paragraphs 120 and 121 do not require an amount to be brought into account if it has already been brought into account under regulations under section 606 of CTA 2009 (exchange gains and losses).