# Finance (No. 2) Act 2015, Paragraph 57


In section 521F (shares becoming or ceasing to be shares to which section 521B applies)—
(a) in subsection (3), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ”, and
(b) omit subsection (4).

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.