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Finance Act 2005

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This is the original version (as it was originally enacted).

FA 1996

29In section 103 of FA 1996 (interpretation), after subsection (1A) (meaning of “exchange gains or losses”) insert—

(1AA)In a case where fair value accounting is used the valuation referred to in subsection (1A) is the valuation that would be given by an amortised cost basis of accounting..

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