1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 3) Act 2011

402Foreign currency: tax treatment of capital allowances and trading losses of a companyCTA76 s14A; FA94 s56(b); FA98 s47; FA07 s128 and Sch4; FA10 s53 (1)(a) In this section – “functional curre...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance Act 2024
  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013
  • Direct Tax Acts, Finance Act 2013
  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009