Life Assurance ManualLAM03000LAM03070 Calculation of ā€˜Iā€™ Income and chargeable gains: Derivatives not treated as loan relationships CTA09/Part 7: FA12/S74(1)(c) ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.