Paragraph 99
(1)
Schedule 4 to CTA 2009 (index of defined expressions) is amended as follows.
(2)
At the appropriate place in each case insert—
“
accounting policy (in Parts 5 and 6) section 476 ”;
“
accounting policy (in Part 7) section 710 ”;
“
designated fair value hedge (in Parts 5 and 6) section 313(7) ”;
“
hedged item (in Parts 5 and 6) section 313(7) ”;
“
hedging relationship (in Parts 5 and 6) section 475A ”;
“
relevant contract (in Parts 5 and 6) section 476(1) ”;
“
tax-adjusted carrying value (in Parts 5 and 6) section 465B ”;
“
tax-adjusted carrying value (in Part 7) section 702 ”.
(3)
In the entry for “fair value (in Parts 5 and 6)”, for “313(6)” substitute “ 476(1) ”.
(4)
Omit the following—
(a)
the entry for “carrying value (in Part 7)”;
(b)
the entries for “statement of comprehensive income (in Parts 5 and 6)” and “statement of comprehensive income (in Part 7)”;
(c)
the entries for “the Part 5 one-way exchange effect provisions” and “the Part 7 one-way exchange effect provisions”.