Schedule 10, Part 1, Part 4BD, paragraph 10Z7DB(9)

But— the UK-connected cryptoasset service provider may deduct any reasonable expenses incurred by the provider in connection with the conversion of the cryptoassets, and the amount to be treated as the proceeds of the conversion of the cryptoassets is to be reduced accordingly.

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Source: legislation.gov.uk · retrieved 2026-09-04