35 Foreign currency bank accounts
Finance Act 2012 (2012 c 14) | Legislation

35  Foreign currency bank accounts

(1)     TCGA 1992 is amended as follows.

(2)     In section 13 (attribution of gains to members of non-resident companies), in subsection (5), omit paragraph (c).

(3)     In section 251 (debts: general provisions), after subsection (5) insert—

“(5A)     References in this section to the disposal of a

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