2004 No. 3259
INCOME TAX
The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2004
Made 9th December 2004
Laid before the House of Commons 10th December 2004
Coming into force 1st January 2005

The Treasury, in exercise of the powers conferred upon them by section 84A(8) to (10) of the Finance Act 1996 and paragraph 26(5) of Schedule 23, and paragraph 16(8) to (10) of Schedule 26, to the Finance Act 2002, make the following Regulations:
1996 c. 8. Section 84A was inserted by paragraph 3 of Part 1 of Schedule 23 to the Finance Act 2002 (c. 23) and sub-sections (8) to (10) were amended by paragraph 2(4) and (5) of Part 1 of Schedule 10 to the Finance Act 2004 (c. 12) (“the 2004 Act”).
Paragraph 16(8) to (10) of Schedule 26 was amended by paragraph 48(4) and (5) of Part 2 of Schedule 10 to the 2004 Act.