# Finance Act 2008, Paragraph 41 In section 279A(7)(b) (deferred unascertainable consideration: election for treatment of loss), for β€œany amounts that fall to be brought into account for that year under section 2(4)(b) by virtue of section 2(5)(b),” substitute β€œ the total amount of chargeable gains treated as accruing in that year by virtue of section 87 or 89(2) (read, where appropriate, with section 10A), ”. --- Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/41 (the official version) Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-41 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.