Finance Act 1995 (c. 4)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Exchange gains and losses and currency contracts U.K.

130 Exchange gains and losses: general. U.K.

Schedule 24 to this Act (which amends the provisions of the M1 Finance Act 1993 relating to exchange gains and losses and other provisions connected with exchange gains and losses) shall have effect.

Marginal Citations

M1 1993 c. 34.

131 Exchange gains and losses: transitional provision. U.K.

F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 131 repealed (24.7.2002 with effect as mentioned in s.79(3) of the amending Act) by Finance Act 2002 (c. 23), ss 79, 141, Sch. 23 para. 22(2), Sch. 40 Pt. 3(10) Note 2 (with Sch. 23 para. 25)

132 Currency contracts: transitional provisions. U.K.

F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 S. 132 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(13) Note 2 of the amending Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt 3(13) Note 2