SCHEDULES
SCHEDULE 7Loan relationships and derivative contracts
PART 2Derivative contracts: amendments of Part 7 of CTA 2009
92
In section 692 (allowance of accumulated net losses), in Step 3 in subsection (5)—
a
for “the amount” substitute “
so much
”
, and
b
at the end insert “
as are referable to the unallowable purpose mentioned in subsection (1)(a) on a just and reasonable apportionment
”
.