Amendment of regulation 3 (exchange gains or losses arising from liabilities or assets hedging shares etc)
This section has no associated Explanatory Memorandum
3. In regulation 3 (exchange gains or losses arising from liabilities or assets hedging shares etc)(1) in paragraph (3) in condition 2 for “and” substitute “or”.
(1)
Regulation 3 was relevantly amended by S.I. 2005/2012.