The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2015
1Citation, commencement and effect
2Amendments to the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
2015 No. 1960
Corporation Tax

The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2015

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by section 151E of the Taxation of Chargeable Gains Act 19921, paragraph 26(5) of Schedule 23 to the Finance Act 20022 and sections 328(4) and 606(4) of the Corporation Tax Act 20093.