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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
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Exchange gains and losses: alternative calculations
80.—(1) Amend paragraph 2 of Schedule 15 (power to make provision about alternative calculations in relation to exchange gains and losses where asset held in exempt circumstances) as follows.
(2) In sub-paragraph (4)(a) for “long term” substitute “long-term”.
(3) In sub-paragraph (5) for the definition of “long term insurance business” substitute—
““long-term insurance business” means business which consists of the effecting or carrying out of contracts which fall within Part II of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001;”.
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