# Finance Act 2010, Paragraph 7 In section 317(5)(g) of CTA 2009 (carrying value), for β€œand 400” substitute β€œ to 400C ”. --- Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/14/paragraph/7 (the official version) Page: https://openlegislation.uk/finance-act-2010/schedule-14/paragraph-7 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.