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Schedule 15 Exchange gains and losses: alternative calculationF1

United Kingdom

  1. Introduction
  2. Exempt circumstances
  3. Unremittable income
  4. Matched liabilities
  5. Currency contracts: matching
  6. Combination of circumstances
  7. Arm’s length test
  8. Local currency
  9. General

Annotations

Textual amendments

F1

Sch. 15 repealed (24.7.2002 with effect as mentioned in s. 79(3) of the amending Act) by 2002 c. 23, ss. 79(1)(b), 141, Sch. 40 Pt. 3(10) Note 2 (with Sch. 23 paras. 25, 26)