# Finance Act 2011, Section 28: Amounts not fully recognised for accounting purposes


Schedule 4 contains amendments of Parts 5 and 7 of CTA 2009 (loan relationships and derivative contracts) relating to cases where amounts are not fully recognised for accounting purposes.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/section/28 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.