HM Revenue & Customs 13 January 2016, CFM86310 (Old rules: forex and accounts drawn up in a foreign currency: matching: transition from FA 1993 regime: overview)

Corporate Finance Manual › Old rules › forex and accounts drawn up in a foreign currency › matching › transition from FA 1993 regime › overview — CFM86310FA 1993 forex: transitional rules: overviewThis guidance applies for accounting periods between 1 October 2002 and 1 January 2005In order to deal with the transition from the FOREX regime to the loan relationship and derivative contract rules,