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Contents

Legislation

Corporation Tax Act 2009

Crossheading Exchange gains and losses

Find in this level

Section 328 Exchange gains and losses
Section 328A Arrangements that have a “one-way exchange effect”
Section 328B Meaning of “relevant exchange gain” and “relevant exchange loss”
Section 328C Meaning of “test day”
Section 328D Counterfactual currency movement assumptions
Section 328E Counterfactual currency movement assumptions: treatment of options
Section 328F Meaning of “option”
Section 328G Meaning of “relevant contingent contract” and “operative condition”
Section 328H Other interpretative provisions

Corporation Tax Act 2009
Exchange gains and losses

Section 328G | Meaning of “relevant contingent contract” and “operative condition”

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 328A-328H omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 21

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