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The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) (Amendment) Regulations 1996
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- 1996 No. 1347
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Statutory Instruments
1996 No. 1347
INCOME TAX
The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) (Amendment) Regulations 1996
Made
21st May 1996
Laid before the House of Commons
21st May 1996
Coming into force
30th June 1996
The Treasury, in exercise of the powers conferred on them by sections 164(14) and 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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