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Changes over time for: Paragraph 6


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 15/03/2018.
Changes to legislation:
Finance Act 2011, Paragraph 6 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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6(1)Section 328 of CTA 2009 (loan relationships: exchange gains and losses) is amended as follows.U.K.
(2)In subsection (2), after “subsections” insert “ (2A), ”.
(3)After that subsection insert—
“(2A)Subsection (1) does not apply to an exchange gain or loss of an investment company (within the meaning of section 17 of CTA 2010) which would not have arisen but for a change in the company's functional currency (within the meaning of section 17(4) of that Act) as between—
(a)the period of account of the company in which the gain or loss arises, and
(b)a period of account of the company ending in the 12 months immediately preceding that period.”
Yn ôl i’r brig