Statutory Instruments

2015 No. 1960

Corporation Tax

The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2015

Made

3rd December 2015

Laid before the House of Commons

7th December 2015

Coming into force

31st December 2015

The Treasury make the following Regulations in exercise of the powers conferred by section 151E of the Taxation of Chargeable Gains Act 1992(1), paragraph 26(5) of Schedule 23 to the Finance Act 2002(2) and sections 328(4) and 606(4) of the Corporation Tax Act 2009(3).

(1)

1992 c. 12; section 151E was inserted by paragraph 370 of Schedule 1 to the Corporation Tax Act 2009 (c. 4).

(2)

2002 c. 23; paragraph 26(5) of Schedule 23 was amended by paragraph 541(3)(b) of Schedule 1 to the Corporation Tax Act 2009.

(3)

2009 c. 4; sections 328(4) and 606(4) were substituted by paragraphs 20(5) and 68(5), respectively, of Schedule 7 to the Finance (No 2) Act 2015 (c. 33).