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The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
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- 2002 No. 1970
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5.Calculation of the amount of any net gain or net loss for the purposes of regulation 4
6.Assets representing certain loan relationships and ships or aircraft
9.Cases where there is no disposal of the asset by virtue of section 116(10) of the 1992 Act
10.Cases where, but for section 116, section 127 of the 1992 Act would apply in relation to assets as regards which paragraph (2)(a), but not paragraph (2)(b), of regulation 8 has had effect
11.Cases where there is no disposal of the asset by virtue of section 127 of the 1992 Act
12.Cases where section 127 of the 1992 Act applies in relation to assets as regards which paragraph (2)(a), but not paragraph (2)(b), of regulation 8 has had effect
13.Cases where exchange gains or losses fall within subsection (4) of section 84A
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