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CFM63100 | Foreign exchange: matching: anti-avoidance: FA 2009: ‘one-way exchange effect’: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents11 entries

  1. CFM63110Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: overview
  2. CFM63120Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: summary of the legislation
  3. CFM63130Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: meaning of 'part of arrangements'
  4. CFM63140Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: meaning of 'one way exchange effect'
  5. CFM63150Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: meaning of ‘amounts A and B’
  6. CFM63160Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: meaning of ‘counterfactual assumption’
  7. CFM63170Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: meaning of tax advantage
  8. CFM63180Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: options and relevant contingent contracts
  9. CFM63190Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: relevant and operating currency
  10. CFM63200Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: example of application of the TAAR
  11. CFM63210Foreign exchange: matching: anti-avoidance: FA 2009: ‘one way exchange effect’: examples where the TAAR would not apply