xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
24. Where a payment of income is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.N.I.
Commencement Information
I1Sch. 8 para. 24 in operation at 27.10.2008, see reg. 1(1)