The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2004
1Citation and commencement
2Amendments to the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
3In regulation 2(1) (interpretation)— (a) for the definition of “foreign...
4(1) Amend regulation 3 as follows. (2) In paragraph (1)—...
5(1) Amend regulation 6 as follows. (2) In paragraph (1)...
6(1) Amend regulation 7 as follows. (2) In both paragraphs...
7In regulation 9(2) for “regulation 3(2)” substitute “regulation 3(1A) and...
8In regulation 11(2) for “regulation 3(2)” substitute “regulation 3(1A) and...
9(1) Amend regulation 13 as follows. (2) For the heading...
10After regulation 13 insert— Cases where there are no matching...

2004 No. 3259

INCOME TAX

The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2004

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred upon them by section 84A(8) to (10) of the Finance Act 19961 and paragraph 26(5) of Schedule 23, and paragraph 16(8) to (10) of Schedule 26, to the Finance Act 20022, make the following Regulations: