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Finance (No. 2) Act 2015

Finance (No. 2) Act 2015 Sch 7 para 99

Sch 7 para 99

(1) Schedule 4 to CTA 2009 (index of defined expressions) is amended as follows. (2) At the appropriate place in each case insert— (3) In the entry for “fair value (in Parts 5 and 6)”, for “313(6)” substitute “ 476(1) ” . (4) Omit the following— (a) the entry for “carrying value (in Part 7)”; (b) the entries for “statement of comprehensive income (in Parts 5 and 6)” and “statement of comprehensive income (in Part 7)”; (c) the entries for “the Part 5 one-way exchange effect provisions” and “the Part 7 one-way exchange effect provisions”.

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