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Legislation

Finance Act 1993

Crossheading Arm’s length test

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Section 136 Arm’s length test: assets and liabilities.
Section 136A Arm’s length test: debts of varying amounts.
Section 137 Arm’s length test: currency contracts.
Section 138 Arm’s length test: non-sterling trades.

Chapter II Exchange Gains and Losses
Crossheading Arm’s length test

Crossheading Arm’s length test

From legislation.gov.uk

Contents

Section 136 Arm’s length test: assets and liabilities.
Section 136A Arm’s length test: debts of varying amounts.
Section 137 Arm’s length test: currency contracts.
Section 138 Arm’s length test: non-sterling trades.