This section has no associated Explanatory Notes
86U.K.In section 673 (meaning of G, L and CV in section 672), in subsection (4), for “carrying value”, in each place, substitute “ tax-adjusted carrying value ”.
86U.K.In section 673 (meaning of G, L and CV in section 672), in subsection (4), for “carrying value”, in each place, substitute “ tax-adjusted carrying value ”.