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The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
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- 1994 No. 3227
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Statutory Instruments
1994 No. 3227
INCOME TAX
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
Made
15th December 1994
Laid before the House of Commons
16th December 1994
Coming into force
23rd March 1995
The Treasury, in exercise of the powers conferred on them by sections 164(14), 167(1) and (4) to (6) of, and Schedule 15 to, the Finance Act 1993(1), hereby make the following Regulations:
(1)
1993 c. 34. Schedule 15 was amended by section 116 of the Finance Act 1994 (c. 9).
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