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Legislation

Finance Act 2000

Crossheading International matters

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Section 103 Double taxation relief.
Section 104 Controlled foreign companies.
Section 105 Corporation tax: use of currencies other than sterling.
Section 106 Foreign exchange gains and losses: use of local currency.

International matters
Foreign exchange gains and losses: use of local currency.

Section 106 | Foreign exchange gains and losses: use of local currency.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 106 repealed (24.7.2002 with effect as mentioned in s. 79(3) of, and Sch. 23 to, the repealing Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(10) Note 2