#### 35‑65 Hedging or foreign exchange arrangements An amount of expenditure is excluded expenditure to the extent that it relates to: (a) a \*derivative financial arrangement; or (b) a \*foreign currency hedge.

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Section 35‑65 Hedging or foreign exchange arrang - Minerals Resource Rent Tax Act 2012 - 35‑65 Hedging or foreign exchange arrangements — Zoe