Version Superseded: 31/01/2013
Point in time view as at 01/06/2002. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 1994, Section 176.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)In Schedule 27 to that Act (distributing funds) in paragraph 5 (United Kingdom equivalent profits) the following sub-paragraph shall be substituted for sub-paragraph (2A)—
“(2A)In applying sub-paragraph (1) above the effect of the following shall be ignored, namely—
(a)sections 125 to 133 of the Finance Act 1993 (exchange gains and losses), and
(b)sections 159 and 160 of, and paragraph 1 of Schedule 18 to, the Finance Act 1994 (treatment of profits and losses on interest rate and currency contracts).”
Textual Amendments
F1S. 176(1) repealed (1.5.1995 with effect as mentioned in Sch. 8 para. 57 of the repealing Act) by 1995 c. 4, s. 162, Sch. 29 Pt. VIII(5), Note 2 (with Sch. 8 paras. 55(2), 57(1))
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