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Introductory Text
1.(1) These Regulations may be cited as the Exchange Gains...
2.(1) For corporation tax purposes, Chapter II of Part II...
3.Any exchange difference which arises as regards a qualifying asset...
4.(1) Paragraph (2) below shall apply where—
5.In any case where a transaction in pursuance of which...
6.(1) Relief under subsection (4) or (7) of section 131...
Signature
Explanatory Note