# Finance (No. 2) Act 2015, Paragraph 96


In section 705 (expressions relating to exchange gains and losses), in subsection (3), omit “in a case where fair value accounting is used by the company”.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/96 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.