Finance Act 1993 (c. 34)

SCHEDULES

SCHEDULE 17 U.K. Exchange gains and losses: chargeable gains

Indexation allowance U.K.

8 In construing section 103(7) of the 1992 Act (restriction on availability of indexation allowance: non-chargeable assets) the effect of paragraphs 2 and 4 above shall be ignored.