This section has no associated Explanatory Notes
87U.K.In section 675 (transfer of derivative contract at notional carrying value), in subsection (3), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ”.
87U.K.In section 675 (transfer of derivative contract at notional carrying value), in subsection (3), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ”.