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SCHEDULES

SCHEDULE 7U.K.Loan relationships and derivative contracts

Transfer pricingU.K.

4U.K.In section 693 (derivative contracts: bringing transfer-pricing adjustments into account), after subsection (5) insert—

(6)No credit is to be brought into account for the purposes of this Part to the extent that it corresponds to an amount which, as a result of the preceding provisions of this section, has not previously been brought into account as a debit.