{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-41",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-41.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/7/paragraph/41",
  "kind": "paragraph",
  "number": "41",
  "heading": null,
  "text": "In section 422 (transfer of loan relationship at notional carrying value), in subsection (3)—\n(a) omit paragraph (a) (including the “and” at the end), and\n(b) in paragraph (b), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/41",
    "retrieved_at": "2026-10-29T09:06:40.127260+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}