# Finance Act 2020, Paragraph 5


In paragraph 40 of Schedule 5 to FA 2019 (transitional provision: imported losses in respect of derivative contracts), at the end insert—
“(7) Section 607ZA of CTA 2009 (debits referable to times before UK property business carried on) has effect subject to this paragraph.”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/6/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-6/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.