# Finance (No. 2) Act 2015, Paragraph 64


In section 599B (determination of credits and debits where amounts not fully recognised), in subsection (4)(b), for “carrying value” substitute “ tax-adjusted carrying value ”.

---
Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/64 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.