Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 23 U.K. Exchange gains and losses from loan relationships etc

Part 1 U.K. Amendments of the Finance Act 1996

Introductory U.K.

1 Chapter 2 of Part 4 of the Finance Act 1996 (c. 8) (loan relationships) is amended in accordance with the following provisions of this Part.