CFM10000 - Taxing FOREX:
transitional arrangements
Introduction
This guidance describes the post-FA 2002 taxation of loan
relationships, derivative contracts and FOREX.
The following pages contain the transitional arrangements for
companies dealing with foreign currency before the 1 October 2002.
Please note that transitional arrangements for companies that
begin to use the 2002 currency accounting rules are not included
here. They can be found at
CFM10540.
Contents
| CFM10005 | Transitional arrangements: changes of accounting date |
| CFM10005a | Transitional arrangements: change of accounting date example |
| CFM10010 | Transitional arrangements: deferring exchange gains |
| CFM10010a | Transitional arrangements: example of a deferred gain |
| CFM10015 | Transitional arrangements: the 1994 Regulations (SI 1994/3226) |
| CFM10020 | Transitional arrangements: matched assets and liabilities |
