Related HMRC Manuals

606D  [Omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 69.]

History

S. 606D omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 69, with effect in relation to arrangements entered into on or after 18 November 2015 (Royal Assent). Former s. 606D read as follows:

“Counterfactual currency movement assumptions

606D(1)  This section makes provision for the purposes of section 606A(5) as to the calculation of exchange gains and losses of a company arising in an accounting period of that company.

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