SCHEDULES
F1SCHEDULE 15 Exchange gains and losses: alternative calculation
Annotations:
Amendments (Textual)
Combination of circumstances
F25A
1
This paragraph applies where regulations under both paragraph 2 and paragraph 4A above apply—
a
as regards the same contract, and
b
for the same accrual period.
2
Regulations may provide that, as regards any day falling within the period and identified in accordance with prescribed rules, the accrued amount shall be ascertained in accordance with rules prescribed under this paragraph (rather than provisions made under either of those paragraphs).
Sch. 15 repealed (24.7.2002 with effect as mentioned in s. 79(3) of the amending Act) by 2002 c. 23, ss. 79(1)(b), 141, Sch. 40 Pt. 3(10) Note 2 (with Sch. 23 paras. 25, 26)