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HMRC internal manual

Capital Gains Manual

Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election


Paragraph 39 Schedule 7AC TCGA 1992 prevents a gain or loss from being treated as arising under the FOREX matching regulations (Schedule 15 Finance Act 1993) on a disposal that qualifies for the exemption under Part 1 of Schedule 7AC TCGA 1992.