CFM9345 - Taxing forex: bringing into account: contents
Contents
This section of the guidance covers the rules for bringing
back into account those exchange losses that have been disregarded
on “matched” liabilities or derivative contracts. It
applies in accounting periods beginning before 1 January 2005. It
also applies, with some minor modifications, to periods beginning
on or after 1 January 2005.
CFM9436 describes those
modifications.
| CFM9345a | Bringing into account: overview of ‘bringing into account’ rules |
| CFM9346 | Bringing into account: basic rules for bringing amounts into account |
| CFM9347 | Bringing into account: exceptions to the basic rule |
| CFM9350 | Bringing into account: disposal of loan relationship assets |
| CFM9350a | Bringing into account: disposal of loan relationship assets - example |
| CFM9355 | Bringing into account: hedges of debt funding, ships or aircraft |
| CFM9356 | Bringing into account: disposal of a S92 security |
| CFM9357 | Bringing into account: disposal of a S92 security - example |
| CFM9360 | Bringing into account: no gain, no loss disposals |
| CFM9361 | Bringing into account: shares exchanged for QCB |
| CFM9361a | Bringing into account: Regulation 9 example |
| CFM9362 | Bringing into account: reorganisations of share capital |
| CFM9362a | Bringing into account: Regulation 11 - example |
| CFM9363 | Bringing into account: reorganisations following no gain, no loss transfer |
| CFM9364 | Bringing into account: Regulation 12 - example |
| CFM9365 | Bringing into account: Regulation 10 - example |
| CFM9370 | Bringing into account: calculating net gain or loss |
| CFM9375 | bringing into account: order of matching |
| CFM9376 | bringing into account: statutory rule on order of matching |
| CFM9377 | bringing into account: computational shortcut |
| CFM9378 | bringing into account: examples |
| CFM9380 | bringing into account: shares not a substantial shareholding on disposal |
| CFM9390 | bringing into account: transitional rules on matching |
| CFM9391 | bringing into account: amounts deferred under Reg |
| CFM9392 | bringing into account: amounts deferred under Reg 8 |
| CFM9393 | bringing into account: amounts deferred under Reg 9 |
