# Finance (No. 2) Act 2017, Paragraph 30


(1) For the purposes of Part 10 of TIOPA 2010 a debit or credit to which this paragraph applies is to be ignored.
(2) This paragraph applies to a debit or credit if—
(a) it is brought into account for the purposes of Part 5 of CTA 2009 by virtue of paragraphs 115 and 116 of Schedule 7 to F(No.2)A 2015 (transitional adjustments relating to loan relationships), or
(b) it is brought into account for the purposes of Part 7 of CTA 2009 by virtue of paragraphs 120 and 121 of that Schedule (transitional adjustments relating to derivative contracts).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/5/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.