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Paragraph 21 I1

Northern Ireland

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

Where a capital asset is held in a currency other than sterling, any banking charge or commission payable in converting that capital into sterling.

Annotations

Commencement

I1

Sch. 5 para. 21 in operation at 6.10.2003, see reg. 1(1)