The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1996
1(1) These Regulations may be cited as the Exchange Gains...
2The Exchange Gains and Losses (Insurance Companies) Regulations 1994 (“the...
3For paragraph (3) of regulation 1 of the principal Regulations...
4At the end of the principal Regulations there shall be...
5Regulation 6 of the principal Regulations is hereby revoked.

1996 No. 673

INCOME TAX

The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1996

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred on them by sections 167(1) and (4) to (6) and 168(1) to (5) of the Finance Act 19931, hereby make the following Regulations: