# Finance Act 2016, Paragraph 4


In section 693 (derivative contracts: bringing transfer-pricing adjustments into account), after subsection (5) insert—
“(6) No credit is to be brought into account for the purposes of this Part to the extent that it corresponds to an amount which, as a result of the preceding provisions of this section, has not previously been brought into account as a debit.”

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/7/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-7/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.