# Finance (No. 2) Act 2015, Paragraph 25


In section 340 (group transfers and transfers of insurance business: transfer at notional carrying value), in subsection (6)—
(a) omit paragraph (a), and
(b) in paragraph (c), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.