Paragraph 23 I1
England and Wales
Where a capital asset is held in a currency other than Sterling, any banking charge or commission payable in converting that capital into Sterling.
Annotations
Commencement
- I1
Sch. 6 para. 23 in force at 27.11.2012, see reg. 1(1)
Notes on Schedule 6
Footnotes
- f1
-
And see also paragraph 17 of Schedule 1.