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Legislation

Finance Act 1995

Crossheading Exchange gains and losses and currency contracts

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Section 130 Exchange gains and losses: general.
Section 131 Exchange gains and losses: transitional provision.
Section 132 Currency contracts: transitional provisions.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Exchange gains and losses and currency contracts

Crossheading Exchange gains and losses and currency contracts

From legislation.gov.uk

Contents

Section 130 Exchange gains and losses: general.
Section 131 Exchange gains and losses: transitional provision.
Section 132 Currency contracts: transitional provisions.