Finance (No. 2) Act 2015

This section has no associated Explanatory Notes

60U.K.In section 594 (overview of Chapter 3 of Part 7), in subsection (2)—

(a)before paragraph (a) insert—

(za)makes provision about the matters in respect of which amounts are to be brought into account (see section 594A),, and

(b)for paragraph (g) substitute—

(g)makes provision about cases where amounts are recognised even though companies are not, or have ceased to be, parties to derivative contracts (see section 607A),

(ga)makes provision about companies moving abroad (see sections 609 and 610), and.