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The Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000
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- UK Statutory Instruments
- 2000 No. 3315
- Regulation 5
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Modification of the Exchange Gains and Losses (Transitional Provisions) Regulations 1994
5. In regulation 22(3) for sub-paragraph (b) substitute—
“(b)a debt shall be disregarded for the purposes of paragraph (1)(b) above unless it is held or owed for the purposes of a business or part of a business and is in a currency other than the local currency of the business or part (whether or not it is the same as the currency of the original debt);”.
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