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Part IV PRE—COMMENCEMENT GAINS AND LOSSES: DEBTS OF FIXED AMOUNTS

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 17Application, etc. of Part IV
  2. 18Post—commencement net gains and losses and pre—commencement gains and losses
  3. 19Overall exchange gains and losses and cumulative taxed gains and losses
  4. 20Deemed gains and losses
  5. 21Modification of regulations 18 to 20 where nominal amount of debt increases after commencement
  6. 22Replacement loans