The Exchange Gains and Losses (Deferral of Gains and Losses) Regulations 1994
1Citation, commencement and interpretation
2Settlement and replacement of debts
3Disregard of certain profits in section 141(3) computation
4Groups of companies
1994 No. 3228
INCOME TAX

The Exchange Gains and Losses (Deferral of Gains and Losses) Regulations 1994

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by sections 143(7), 164(14) and 167(1) of the Finance Act 19931, hereby make the following Regulations: