Part 4: Income tax, corporation tax and capital gains tax Section 32 and Schedule 7: Loan relationships and derivative contracts Details of the Schedule Part 3: Amendments of TCGA 1992 relating to loan relationships
Paragraph 98 introduces minor amendments to section 151E of Taxation of Chargeable Gains Act 1992 (TCGA), which provides for HM Treasury to make regulations concerning exchange gains and losses from loan relationships.