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Legislation

Finance Act 1993

Crossheading Main benefit test

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Section 135 Loss disregarded if the main benefit.
Section 135A Sterling used if avoidance of gain is the main benefit.

Chapter II Exchange Gains and Losses
Crossheading Main benefit test

Crossheading Main benefit test

From legislation.gov.uk

Contents

Section 135 Loss disregarded if the main benefit.
Section 135A Sterling used if avoidance of gain is the main benefit.