Point in time view as at 01/01/2018.
Finance Act 2016, Paragraph 4 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
4U.K.In section 693 (derivative contracts: bringing transfer-pricing adjustments into account), after subsection (5) insert—
“(6)No credit is to be brought into account for the purposes of this Part to the extent that it corresponds to an amount which, as a result of the preceding provisions of this section, has not previously been brought into account as a debit.”
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