Part 2

Income tax, corporation tax and capital gains tax

Foreign profits etc

Corporation tax: foreign currency accounting
38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 38 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 709, 3 Pt. 1 (with Sch. 2)