The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2005
1Citation and commencement
2Amendment of the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2005
3(1) Amend regulation 3 (prescribed circumstances in which regulation 4...
4(1) Amend regulation 7 (regulations 5 and 6-supplementary) as follows....
5Omit regulation 14 (cases where there are no matching assets)....
2005 No. 2013
INCOME TAX

The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2005

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred upon them by section 84A(8) to (10) of the Finance Act 19961 and paragraph 26(5) of Schedule 23, and paragraph 16(8) to (10) of Schedule 26, to the Finance Act 20022, make the following Regulations: