# Corporation Tax Act 2009, Paragraph 673


In Schedule 6 (accounting practice and related matters)—
(a) omit paragraph 7 (loan relationships with embedded derivatives), and
(b) omit paragraph 9 (exchange gains and losses).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/673 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-673
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.