# Finance (No. 2) Act 2015, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/99 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.