CTM76500 - Exchange differences: matching: contents

This chapter describes the treatment of exchange differences in accounting periods beginning before 1 October 2002

CTM76510Introduction
CTM76520Overview
CTM76530Liabilities eligible
CTM76540Assets eligible
CTM76550Shares in non-resident associated company
CTM76560Shares in a UK subsidiary
CTM76570Net investment in overseas branch
CTM76580CG assets held by overseas branch
CTM76590Value of matched asset or liability
CTM76600Exchange gains or losses on matched liabilities
CTM76610Liability becoming matched during accrual period
CTM76620Disposal of matched assets
CTM76630Disposal of matched assets: deemed gains or losses
CTM76640Recovery methods: shares etc: overseas branch
CTM76650Recovery methods: ships or aircraft
CTM76660Part disposals
CTM76670Deferral of CGT charges
CTM76680No gain/no loss disposals
CTM76690Disposal under TCGA92/S140
CTM76700Company reorganisation
CTM76710Transaction to which TCGA92/S127 applies
CTM76720Transaction to which TCGA92/S116 (10) applies
CTM76730Company reorganisation: after no gain/no loss disposal
CTM76740Elections
CTM76750Accounting periods: election effective
CTM76760Information submitted with election
CTM76770Part of asset to be matched
CTM76780Election: varied
CTM76790Link with accounting treatment
CTM76800Election: avoidance
CTM76810Application of Regulation 5(3A) SI1994/3227
CTM76820Replacement liabilities
CTM76830Company reorganisations: election continues
CTM76840Transactions not at arm's length
CTM76850Controlled foreign companies
CTM76860Exempt circumstances
CTM76870Unremittable income
CTM76880Is ‘economic risk’ test satisfied?
CTM76890And/or local currency election?

Home|Main Contents|Manual Contents

Top|Menu