The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations SI 2010/809 make amendments to eliminate anomalies in the interaction between TCGA 1992 and regulations providing for certain exchange gains or losses on loans or derivatives (previously disregarded for corporation tax) to be brought back into account.
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The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations SI 2010/809 make amendments to eliminate anomalies in the interaction between TCGA 1992 and regulations providing for certain exchange gains or losses on loans or derivatives (previously disregarded for corporation tax) to be brought back into account.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
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