SCHEDULES
SCHEDULE 7Loan relationships and derivative contracts
PART 1Loan relationships: amendments of Parts 5 and 6 of CTA 2009
57
In section 521F (shares becoming or ceasing to be shares to which section 521B applies)—
(a)
in subsection (3), for “its carrying value in” substitute “
its tax-adjusted carrying value based on
”
, and
(b)
omit subsection (4).