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Part III PRE—COMMENCEMENT GAINS AND LOSSES: CASE I ASSETS AND LIABILITIES AND CAPITAL ASSETS

Original text. Later amendments are not shown.

  1. 7Interpretation
  2. 8Attributed gains and losses: trade assets and liabilities
  3. 9Attributed gains and losses: regulation 6(3) assets
  4. 10The cumulative gain and the cumulative loss
  5. 11The cumulative taxed gain and the cumulative taxed loss
  6. 12Assets and liabilities as respects which there is an attributed gain or loss
  7. 13Gains and losses on disposal of assets and liabilities
  8. 14Further provisions relating to regulation 6(3) assets
  9. 15Elections to treat pre—commencement day gains and losses as accruing after commence— ment day over 6 year period
  10. 16Set off of certain pre—commencement losses against exchange gains