# Finance Act 2002, Paragraph 20: Double taxation relief


(1) Section 798B of the Taxes Act 1988 (adjustments of interest and dividends for spared tax etc) is amended as follows.
(2) In subsection (5) (meaning of “qualifying losses”) for paragraph (a) (exchange losses under Finance Act 1993) substitute—
“(a) exchange losses falling to be brought into account as debits for the purposes of Chapter 2 of Part 4 of the Finance Act 1996 (loan relationships); and”.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.