# Finance (No. 2) Act 2015, Paragraph 13


In section 107 (meaning of “effective tax mismatch outcome”), in the definition of “relevant tax” in subsection (8), after paragraph (a) insert—
“(aa) a sum chargeable under section 269DA of CTA 2010 (surcharge on banking companies) as if it were an amount of corporation tax,”.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/3/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-3/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.