{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-99",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-99.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/7/paragraph/99",
  "kind": "paragraph",
  "number": "99",
  "heading": null,
  "text": "(1) Schedule 4 to CTA 2009 (index of defined expressions) is amended as follows.\n(2) At the appropriate place in each case insert—\n“\naccounting policy (in Parts 5 and 6)\nsection 476\n”;\n“\naccounting policy (in Part 7)\nsection 710\n”;\n“\ndesignated fair value hedge (in Parts 5 and 6)\nsection 313(7)\n”;\n“\nhedged item (in Parts 5 and 6)\nsection 313(7)\n”;\n“\nhedging relationship (in Parts 5 and 6)\nsection 475A\n”;\n“\nrelevant contract (in Parts 5 and 6)\nsection 476(1)\n”;\n“\ntax-adjusted carrying value (in Parts 5 and 6)\nsection 465B\n”;\n“\ntax-adjusted carrying value (in Part 7)\nsection 702\n”.\n(3) In the entry for “fair value (in Parts 5 and 6)”, for “313(6)” substitute “ 476(1) ”.\n(4) Omit the following—\n(a) the entry for “carrying value (in Part 7)”;\n(b) the entries for “statement of comprehensive income (in Parts 5 and 6)” and “statement of comprehensive income (in Part 7)”;\n(c) the entries for “the Part 5 one-way exchange effect provisions” and “the Part 7 one-way exchange effect provisions”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/99",
    "retrieved_at": "2026-10-29T09:06:40.127260+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}