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The Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000

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Statutory Instruments

2000 No. 3315

INCOME TAX

The Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000

Made

18th December 2000

Laid before the House of Commons

19th December 2000

Coming into force

9th January 2001

The Treasury, in exercise of the powers conferred upon them by sections 164(14) and 167(1) and (4) to (6) of, and Schedules 15 and 16 to, the Finance Act 1993(1) and section 163 of the Finance Act 1998(2), hereby make the following Regulations:

(1)

1993 c. 34. Subsections (5A) and (5B) of section 167 were inserted by sections 104 and 105(1) of, and paragraph 74 of Schedule 14 to, the Finance Act 1996 (c. 8). Subsections (5A) and (5B) of section 167 were amended, and subsection (5C) of that section was inserted, by section 106(15) of the Finance Act 2000 (c. 17). Schedule 15 was amended by section 116 of the Finance Act 1994 (c. 9) and section 134(2) of, and paragraph 70 of Schedule 20 to, the Finance Act 1996.

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