Sch 7 para 78
In section 622 (contracts ceasing to be derivative contracts), in subsection (4), for “the carrying value of the contract in” substitute “ the tax-adjusted carrying value of the contract based on ” .
In section 622 (contracts ceasing to be derivative contracts), in subsection (4), for “the carrying value of the contract in” substitute “ the tax-adjusted carrying value of the contract based on ” .
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