Finance (No. 2) Act 2015 (c. 33)

SCHEDULES

SCHEDULE 7 U.K. Loan relationships and derivative contracts

PART 2 U.K. Derivative contracts: amendments of Part 7 of CTA 2009

81 U.K. In section 653 (shares issued or deferred as a result of exercise of deemed option), in subsection (2), for “carrying value” substitute “ tax-adjusted carrying value ”.