CGT on Foreign Currency Bank Accounts

Please can I confirm the below is applicable to all foreign currency bank accounts including current, saving and term deposit bank accounts which as per the rules are all credit balances in a foreign currency bank account https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg78321 CG78321 - Foreign currency: foreign currency bank accounts - periods from 6 April 2012 From 6 April 2012 the treatment of foreign currency bank accounts was significantly simplified. From that date the treatment of foreign currency bank accounts for individuals, trustees and personal representatives (including members of a partnership) were aligned with the treatment of ‘simple debts’. ‘Simple debts’ will not give rise to chargeable gains (or allowable losses) in the hands of the original creditor. The changes made from 6 April 2012 do not apply to foreign currency for which the existing rules continue to apply see CG78300+. The changes to the treatment of foreign currency bank accounts from 6 April 2012 does not affect the tax treatment of any other type of currency-related asset, such as options, futures or other types of investment that are not foreign currency bank accounts

Hi,
Yes, it is all personal bank accounts.
Thank you.