The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2013
1Citation and commencement
2Amendment to the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002

2013 No. 1843

Corporation Tax
Capital Gains Tax

The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2013

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 151E of the Taxation of Chargeable Gains Act 19921, paragraph 26(5) of Schedule 23 to the Finance Act 20022 and sections 328(5) to (7) and 606(5) to (7) of the Corporation Tax Act 20093.