Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Exchange gains and losses and currency contracts U.K.

132 Currency contracts: transitional provisions. U.K.

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Textual Amendments

F1 S. 132 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(13) Note 2 of the amending Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt 3(13) Note 2