http://www.legislation.gov.uk/uksi/2005/2013/contents/made
The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2005
Income tax
Tax
Business practice and regulation
King's Printer of Acts of Parliament
2011-07-04
INCOME TAX
These Regulations amend the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2005 (S.I. 2002/1970) which provide how and when certain exchange gains and losses are brought into account for tax purposes. The amendment is required as a result of amendments made to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (S.I. 2004/3256).