Sch 7 para 122
Paragraphs 120 and 121 do not require an amount to be brought into account if it has already been brought into account under regulations under section 606 of CTA 2009 (exchange gains and losses).
Finance (No. 2) Act 2015 Sch 7 para 122
Contains public sector information licensed under the Open Government Licence v3.0.
What to look at next
Finance (No. 2) Act 2015, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdictionUK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearTaiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections