# Finance (No. 2) Act 2015, Paragraph 19


In section 324 (restriction on debts resulting from revaluation), after subsection (3) insert—
“(3A) Where a company has a hedging relationship between a relevant contract (“the hedging instrument”) and the asset or liability representing the loan relationship, this section does not prevent credits or debits being brought into account in respect of changes in the fair value of the asset or liability which are attributable to any of the risks in respect of which the hedging instrument was intended to act as a hedge.”

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.