[418 The capital (fair value movement) adjustment]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[418  The capital (fair value movement) adjustment]

[(1)     In section 416, “the capital (fair value movement) adjustment” means the sum of any relevant fair value movements.

(2)     For the purposes of subsection (1) there is a “relevant fair value movement” where—

(a)

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