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The Exchange Gains and Losses (Transitional Provisions) (Amendment) Regulations 1996
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- 1996 No. 1349
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Statutory Instruments
1996 No. 1349
INCOME TAX
The Exchange Gains and Losses (Transitional Provisions) (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 16 to, the Finance Act 1993(1), hereby make the following Regulations:
(1)
1993 c. 34; subsections (5A) and (SB) of section 167 were inserted by paragraph 74 of Schedule 14 to the Finance Act 1996 (c. 8).
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