CTM78400 - Exchange differences: excess gains and losses: contents

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

CTM78460Introduction
CTM78470Relief
CTM78480Relief: interaction with other forms of relief
CTM78490Relief: amount of relief
CTM78500Relief: form of relief
CTM78510Claim for relief: time limit
CTM78520Computation of relief: example
CTM78530Relief: debt partially written off: example
CTM78540Relief: interaction with other forms of relief: example
CTM78600Cancellation of relief
CTM78610Cancellation of relief: groups of companies
CTM78620Cancellation of relief: amount of relief cancelled
CTM78630Cancellation of relief: example
CTM78640Cancellation of relief: partial recovery
CTM78650Cancellation of relief: recovery: example
CTM78660Cancellation of relief: more than one recovery
CTM78670Cancellation of relief: more than one recovery: example
CTM78680Cancellation of relief: recovery exceeds loss: example
CTM78710Assessment
CTM78720Assessment: amount of excess loss
CTM78730Assessment: recovery of excess loss: example