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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
- General
- Regulation 1
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Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994.
(2) These Regulations shall come into force on 23rd March 1995.
(3) In these Regulations “the 1993 Act” means the Finance Act 1993.
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