Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Exchange gains and losses
114 Assets and liabilities.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
115 Currency contracts: net payments.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
116 Currency contracts: matching.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .