475 Meaning of expressions relating to exchange gains and losses
Corporation Tax Act 2009 (2009 c 4) | Legislation

475  Meaning of expressions relating to exchange gains and losses

(1)     References in this Part to exchange gains or exchange losses, in relation to a company, are references respectively to—

(a)     profits or gains which arise as a result of comparing at different times the expression in one currency of the whole or some part of the

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