Section 66: Currency used in tax calculations: chargeable gains and losses

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions

Chapter 4 of Part 2 of CTA 2010 (currency) is amended as follows.

In section 5 (basic rule: sterling to be used), after subsection (2) insert—

After section 9B insert—

The amendments made by this section come into force in accordance with provision made by the Treasury by order.

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