# Finance (No. 2) Act 2015, Paragraph 83


In section 658 (chargeable gain or allowable loss treated as accruing), in subsection (5)(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/83 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.