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Legislation

Corporation Tax Act 2009

Crossheading Exchange gains and losses

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Section 606 Exchange gains and losses
Section 606A Arrangements that have a “one-way exchange effect”
Section 606B Meaning of “relevant exchange gain” and “relevant exchange loss”
Section 606C Meaning of “test day”
Section 606D Counterfactual currency movement assumptions
Section 606E Counterfactual currency movement assumptions: treatment of options
Section 606F Meaning of “option”
Section 606G Meaning of “relevant contingent contract” and “operative condition”
Section 606H Other interpretative provisions

Chapter 3 Credits and debits to be brought into account: general
Crossheading Exchange gains and losses

Crossheading Exchange gains and losses

From legislation.gov.uk

Contents

Section 606 Exchange gains and losses
Section 606A Arrangements that have a “one-way exchange effect”
Section 606B Meaning of “relevant exchange gain” and “relevant exchange loss”
Section 606C Meaning of “test day”
Section 606D Counterfactual currency movement assumptions
Section 606E Counterfactual currency movement assumptions: treatment of options
Section 606F Meaning of “option”
Section 606G Meaning of “relevant contingent contract” and “operative condition”
Section 606H Other interpretative provisions