http://www.legislation.gov.uk/ukpga/1993/34/schedule/18/paragraph/7Finance Act 1993An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1993-07-27texttext/xmlenStatute Law Database2024-05-18Expert Participation2024-02-22 SCHEDULESSCHEDULE 18 Exchange gains and losses: amendments Finance Act 1989 (c. 26)F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .