Section 315 Introduction to sections 316 and 318
Section 316 Change of basis of accounting involving change of value
Section 317 Carrying value
Section 318 Change of accounting basis following cessation of loan relationship
Section 319 General power to make regulations about changes in accounting policy

Section 317 | Carrying value

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

F1
S. 317 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 11