# Finance (No. 2) Act 2010, Section 8: Amounts not fully recognised for accounting purposes


Schedule 5 contains amendments of sections 311, 312 and 599A of CTA 2009 (loan relationships and derivative contracts: treatment of amounts not fully recognised for accounting purposes).

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Source: https://www.legislation.gov.uk/ukpga/2010/31/section/8 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2010/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.