Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 23 U.K. Exchange gains and losses from loan relationships etc

Part 1 U.K. Amendments of the Finance Act 1996

Extension of section 100 to exchange gains and losses and to items other than money debts U.K.

F1 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 23 para. 6 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)