CFM62260 - Foreign exchange: matching: bringing amounts back into account: contents

Contents

1. CFM62270

   Bringing amounts back into account: introduction
2. CFM62280

   Bringing amounts back into account: time at which gains or losses are recognised
3. CFM62290

   Bringing amounts back into account: share disposals on or after 6 April 2010
4. CFM62300

   Bringing amounts back into account: share disposals before 6 April 2010
5. CFM62310

   Bringing amounts back into account: disposals of matched assets other than shares
6. CFM62320

   Bringing amounts back into account: no gain/no loss disposals
7. CFM62330

   Bringing amounts back into account: example of no gain/no loss transfer
8. CFM62340

   Bringing amounts back into account: no gain/no loss disposals - transitional rule
9. CFM62350

   Bringing amounts back into account: computing the ‘net gain’ or ‘net loss’
10. CFM62360

    Bringing amounts back into account: computation in a straightforward case
11. CFM62370

    Bringing amounts back into account: priority order for matching
12. CFM62380

    Bringing amounts back into account: examples of statutory order of matching
13. CFM62390

    Bringing amounts back into account: examples of ‘just and reasonable’ approach
14. CFM62400

    Bringing amounts back into account: shares exchanged for QCB
15. CFM62410

    Bringing amounts back into account: regulation 9 example
16. CFM62420

    Bringing amounts back into account: reorganisations of share capital
17. CFM62430

    Bringing amounts back into account: regulation 11 example
18. CFM62440

    Bringing amounts back into account: reorganisation of share capital following a no gain/no loss disposal
19. CFM62450

    Bringing amounts back into account: regulation 12 example
20. CFM62460

    Bringing amounts back into account: regulation 10 example
21. CFM62470

    Bringing amounts back into account: disposals of loan assets