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Taxation of Chargeable Gains Act 1992

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Changes over time for: Cross Heading: Effect of FOREX matching regulations

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Changes to legislation:

Taxation of Chargeable Gains Act 1992, Cross Heading: Effect of FOREX matching regulations is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1Effect of FOREX matching regulationsU.K.

Textual Amendments

F1Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by Finance Act 2002 (c. 23), Sch. 8 para. 1

39(1)No gain or loss shall be treated as arising under the FOREX matching regulations on a disposal on which by virtue of this Schedule any gain would not be a chargeable gain.U.K.

(2)The “FOREX matching regulations” means any regulations made under Schedule 15 to the Finance Act 1993 (exchange gains and losses: alternative method of calculation).]

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