http://www.legislation.gov.uk/ukpga/1995/4/schedule/24/paragraph/3Finance Act 1995An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1995-05-01texttext/xmlenStatute Law Database2024-04-08Expert Participation2023-08-01 SCHEDULESSCHEDULE 24 Exchange gains and lossesPart I Amendments of Finance Act 1993 Non-trading gains and losses3F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .