http://www.legislation.gov.uk/uksi/1994/3227/crossheading/general/made
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
Business practice and regulation
Currencies and exchange rates
Income
Business finance
King's Printer of Acts of Parliament
2016-08-02
INCOME TAX
These Regulations, which come into force on 23rd March 1995, make provision for an alternative method of calculation to be used in certain circumstances for finding the amount to be treated as an exchange gain or loss under the provisions in Chapter II of Part II of the Finance Act 1993.
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
reg.5(3A)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) (Amendment) Regulations 1996
reg.4(4)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
reg.5(7)(aa)
(ab)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) (Amendment) Regulations 1996
reg.4(6)(b)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
reg.11(6)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) (Amendment) Regulations 1996
reg.6(b)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
reg.5(3A)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) (Amendment) Regulations 1996
reg.4(4)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
reg.5(7)(aa)
(ab)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) (Amendment) Regulations 1996
reg.4(6)(b)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
reg.11(6)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) (Amendment) Regulations 1996
reg.6(b)
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
reg. 7(1A)
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 14(3)
reg. 12
reg. 1
Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regs
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
reg. 11(1A)
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 16
reg. 12
reg. 1
Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regs
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
Instrument
The Exchange Gains and Losses (Transitional Provisions) Regulations 1994
reg.2(2)
General
Citation, commencement and interpretation1
1
These Regulations may be cited as the Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994.
2
These Regulations shall come into force on 23rd March 1995.
3
In these Regulations “the 1993 Act” means the Finance Act 1993.