Finance (No. 2) Act 2015 Sch 7 para 43

Sch 7 para 43

In section 433 (transfer of loan relationship at notional carrying value), in subsection (3)— (a) omit paragraph (a) and the “and” immediately following it, and (b) in paragraph (b), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ” .

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