# Finance Act 2011, Paragraph 39


(1) Currency liabilities are excluded.
(2) “ Currency liabilities ” means liabilities of an entity or a group of entities representing notes issued by the entity or a member of the group as currency.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/19/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.