Where a financial trader holds, or has held, an interest in a diversely owned fund, in computing the financial trader's trading profits or losses for the period of account (for income tax purposes) or the accounting period (for corporation tax purposes) (the relevant period) all distributions received by or credited to the trader in respect of their interest in the fund must be brought into account1 together with the following amounts2:
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•ÌýÌýÌýÌý where the interest is held throughout the relevant period, the difference between the market value of the interest at the end of the previous period and the end of the relevant period
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•ÌýÌýÌýÌý where the interest is acquired during the relevant
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