| CTM76205 | Introduction |
| CTM76210 | Trading exchange gains or
losses: currency to be used |
| CTM76220 | Trading exchange gains or
losses: basic profits |
| CTM76230 | Non-trading exchange
gains and losses |
| CTM76260 | Trade or part of trade
for which election may be made |
| CTM76270 | Overseas branches |
| CTM76280 | Election: conditions to
be satisfied |
| CTM76290 | Election: for existing
tax treatment to continue |
| CTM76310 | Election: primary
economic environment |
| CTM76320 | Election: approach to be
adopted |
| CTM76360 | Election: what should be
included |
| CTM76370 | Election: relevant
conditions |
| CTM76380 | Election: rate of
exchange |
| CTM76390 | Election: average arm's
length exchange rate |
| CTM76400 | Election: acknowledgement
of |
| CTM76440 | Election: effective
from |
| CTM76450 | Invalid elections:
computation of profits |
| CTM76460 | Oil companies |
| CTM76470 | Controlled foreign
companies |
| CTM76480 | Example: closing rate/net
investment method |
| CTM76490 | Example: different
currencies: accounts for identical transactions |
| CTM76495 | Example: temporal
method |
