Corporation Tax Act 2009 Schedule 2 paragraph 71

Prospective repeal of provisions concerning exchange gains and losses from loan relationships

Paragraph 71 of Schedule 2 deals with the prospective repeal of certain provisions in the Corporation Tax Act 2009 that relate to the treatment of exchange gains and losses arising from loan relationships.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.