# Finance (No. 2) Act 2015, Paragraph 82


In section 654 (payment instead of disposal on exercise of deemed option), in subsection (3), in the definition of “CV”, in paragraphs (a) and (b), for “carrying value” substitute “ tax-adjusted carrying value ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/82 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.