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Finance Act 1994
Part IV
Chapter I

Exchange gains and losses Exchange gains and losses

114Assets and liabilities.
115Currency contracts: net payments.
116Currency contracts: matching.

Exchange gains and losses

Legislation: Finance Act 1994
Citation: 1994 c. 9, exchange gains and losses
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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