Part 19-1-2 Currency (S-532) 2.1 Currency as a chargeable asset Currency (other than currency in euro ) is a chargeable asset which may be held in specie (e.g., in the form of gold coins) or as credit balances (e.g., bank deposits). Unless exempt under Section 541(6) (see Tax Instruction 19.1.14 Par.1), foreign currency banknotes and foreign travellers’ cheques […]
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