Direct Tax Acts, Finance (No. 2) Act 2023
402 Foreign currency: tax treatment of capital allowances and trading losses of a company
CTA76 s14A; FA94 s56(b); FA98 s47; FA07 s128 and Sch4; FA10 s53; F(No. 2)A23 s39(f)
(1) (a) In this secti...
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