# Finance Act 2019, Paragraph 2


In section 465B of CTA 2009 (meaning of “tax-adjusted carrying value”), in subsection (9), after paragraph (k) insert—
“(ka) section 352B (eliminating tax mismatch for loan relationships with qualifying link),”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/12/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-12/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.