# Corporation Tax Act 2009, Paragraph 541


(1) Amend Schedule 23 (exchange gains and losses from loan relationships etc) as follows.
(2) Omit paragraph 25 (anti-avoidance: change of accounting period).
(3) In paragraph 26 (deferred foreign exchange gains)—
(a) in sub-paragraph (2)—
(i) in paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996 (c. 8)” substitute “ Part 5 of the Corporation Tax Act 2009 ”,
(ii) in paragraph (b) for “that Chapter” substitute “ that Part ”, and
(iii) in paragraph (c) for “section 82(2) of the Finance Act 1996” substitute “ section 297(2) of the Corporation Tax Act 2009 ”, and
(b) in sub-paragraph (5) for “subsection (8) of section 84A of the Finance Act 1996” and “subsection (9)” substitute “ section 328(5) of the Corporation Tax Act 2009 ” and “ subsection (6) ” respectively.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/541 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-541
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.