Finance (No. 2) Act 2005

9(1)The following provisions shall cease to have effect—U.K.

(a)section 84A of FA 1996 (exchange gains and losses from loan relationships);

(b)paragraph 16 of Schedule 26 to FA 2002 (exchange gains and losses arising from derivative contracts).

(2)These amendments come into force on a day to be appointed by the Treasury by order made by statutory instrument.

(3)The order may contain such transitional provision and savings as appear to the Treasury to be appropriate.