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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1993/34/section/151</dc:identifier><dc:title>Finance Act 1993</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1993-07-27</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-05-18</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2024-02-22</dct:valid>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/body" NumberOfProvisions="239" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/part/II" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" NumberOfProvisions="151" id="part-II" RestrictStartDate="2016-09-15"><Number>Part II</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/part/II/chapter/II" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II/chapter/II" NumberOfProvisions="49" id="part-II-chapter-II" RestrictStartDate="1993-07-27"><Number>
            <CommentaryRef Ref="c15151991"/><CommentaryRef Ref="c15152001"/>Chapter II</Number><Title> Exchange Gains and Losses</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/part/II/chapter/II/crossheading/exchange-rate-to-be-used" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II/chapter/II/crossheading/exchange-rate-to-be-used" NumberOfProvisions="2" RestrictStartDate="1993-07-27" id="part-II-chapter-II-crossheading-exchange-rate-to-be-used"><Title> Exchange rate to be used</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2002-07-24"><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1993/34/section/151" IdURI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/151" id="section-151"><Pnumber><CommentaryRef Ref="c15153931"/>151</Pnumber><P1para><Text/></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c15153931" Type="F"><Para><Text><CitationSubRef id="c00781" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/151" SectionRef="section-151">S. 151</CitationSubRef> repealed (24.7.2002 with effect as mentioned in <CitationSubRef id="c00782" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/79/3" CitationRef="c00783" SectionRef="section-79-3">s. 79(3)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00783" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>, <CitationSubRef id="c00784" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/79/1/b" CitationRef="c00783" SectionRef="section-79-1-b">ss. 79(1)(b)</CitationSubRef>, <CitationSubRef id="c00785" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/141" CitationRef="c00783" SectionRef="section-141">141</CitationSubRef>, <CitationSubRef id="c00786" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/40/part/3/10" Operative="true" CitationRef="c00783" SectionRef="schedule-40-part-3-10">Sch. 40 Pt. 3(10)</CitationSubRef> Note 2 (with Sch. 23 paras. 25, 26)</Text></Para></Commentary><Commentary id="c15151991" Type="C"><Para><Text><CitationSubRef id="c00895" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> (ss. 125-170) modified (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c00896" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1">1988 c. 1</Citation>, <CitationSubRef id="c00897" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/24/paragraph/19/2" Operative="true" CitationRef="c00896" SectionRef="schedule-24-paragraph-19-2">Sch. 24 para. 19(2)</CitationSubRef> (as inserted (1.5.1995) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00898" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>, <CitationSubRef id="c00899" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/133" CitationRef="c00898" SectionRef="section-133">s. 133</CitationSubRef>, <CitationSubRef id="c00900" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/25/paragraph/1" CitationRef="c00898" SectionRef="schedule-25-paragraph-1">Sch. 25 paras. 1</CitationSubRef>, <CitationSubRef id="c00901" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/25/paragraph/6/5" Operative="true" CitationRef="c00898" SectionRef="schedule-25-paragraph-6-5">6(5)</CitationSubRef>)</Text></Para><Para><Text><CitationSubRef id="c00902" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> (ss. 125-170) restricted (31.7.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c00903" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1">1988 c. 1</Citation>, <CitationSubRef id="c00904" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/28AA/paragraph/8" Operative="true" CitationRef="c00903" SectionRef="schedule-28AA-paragraph-8">Sch. 28AA para. 8</CitationSubRef> (as inserted (31.7.1998) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00905" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>, <CitationSubRef id="c00906" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/108" CitationRef="c00905" SectionRef="section-108">s. 108</CitationSubRef>, <CitationSubRef id="c00907" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/16/paragraph/8/1/a" Operative="true" CitationRef="c00905" SectionRef="schedule-16-paragraph-8-1-a">Sch. 16 para. 8(1)(a)</CitationSubRef>)</Text></Para><Para><Text><CitationSubRef id="c00908" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> (ss. 125-170): power to amend conferred (3.5.1994) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00909" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>, <CitationSubRef id="c00910" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/177/6/b" Operative="true" CitationRef="c00909" SectionRef="section-177-6-b">s. 177(6)(b)</CitationSubRef></Text></Para><Para><Text><CitationSubRef id="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> (ss. 125-170) excluded (3.5.1994) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00912" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>, <CitationSubRef id="c00913" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/226/2" Operative="true" CitationRef="c00912" SectionRef="section-226-2">ss. 226(2)</CitationSubRef>, <CitationSubRef id="c00914" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/230" CitationRef="c00912" SectionRef="section-230">230</CitationSubRef></Text></Para><Para><Text><CitationSubRef id="c00915" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> (ss. 125-170) modified (19.9.1994) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/21" id="c00916" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="21">1994 c. 21</Citation>, <CitationSubRef id="c00917" URI="http://www.legislation.gov.uk/id/ukpga/1994/21/section/21" CitationRef="c00916" SectionRef="section-21">s. 21</CitationSubRef>, <CitationSubRef id="c00918" URI="http://www.legislation.gov.uk/id/ukpga/1994/21/schedule/4/part/I/paragraph/23/2" Operative="true" CitationRef="c00916" SectionRef="schedule-4-part-I-paragraph-23-2">Sch. 4 Pt. I para. 23(2)</CitationSubRef> (with <CitationSubRef id="c00919" URI="http://www.legislation.gov.uk/id/ukpga/1994/21/section/40/7" CitationRef="c00916" SectionRef="section-40-7">s. 40(7)</CitationSubRef>); <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2189" id="c00920" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2189">S.I. 1994/2189</Citation>, <CitationSubRef id="c00921" URI="http://www.legislation.gov.uk/id/uksi/1994/2189/article/2" CitationRef="c00920" SectionRef="article-2">art. 2</CitationSubRef>, <CitationSubRef id="c00922" URI="http://www.legislation.gov.uk/id/uksi/1994/2189/schedule" Operative="true" CitationRef="c00920" SectionRef="schedule">Sch.</CitationSubRef></Text></Para><Para><Text><CitationSubRef id="c00923" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> (ss. 125-170) modified (23.3.1995) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/3226" id="c00924" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="3226">S.I. 1994/3226</Citation>, <CitationSubRef id="c00925" URI="http://www.legislation.gov.uk/id/uksi/1994/3226/regulation/3/2" Operative="true" CitationRef="c00924" SectionRef="regulation-3-2">reg. 3(2)</CitationSubRef></Text></Para><Para><Text><CitationSubRef id="c00926" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> (ss. 125-170) applied (23.3.1995) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/3231" id="c00927" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="3231">S.I. 1994/3231</Citation>, <CitationSubRef id="c00928" URI="http://www.legislation.gov.uk/id/uksi/1994/3231/regulation/2/1" Operative="true" CitationRef="c00927" SectionRef="regulation-2-1">reg. 2(1)</CitationSubRef></Text></Para><Para><Text><CitationSubRef id="c00929" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> (ss. 125-170) modified (29.4.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00930" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>, <CitationSubRef id="c00931" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/105" CitationRef="c00930" SectionRef="section-105">s. 105</CitationSubRef>, <CitationSubRef id="c00932" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/15/part/I/paragraph/22/1" Operative="true" CitationRef="c00930" SectionRef="schedule-15-part-I-paragraph-22-1">Sch. 15 Pt. I para. 22(1)</CitationSubRef> (with <CitationSubRef id="c00933" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/80" UpTo="http://www.legislation.gov.uk/id/ukpga/1996/8/section/105" CitationRef="c00930" Type="group" StartSectionRef="section-80" EndSectionRef="section-105">ss. 80-105</CitationSubRef>)</Text></Para></Commentary><Commentary id="c15152001" Type="C"><Para><Text><CitationSubRef id="c00934" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/part/II" SectionRef="part-II">Pt. II Chapter II</CitationSubRef> to be construed with <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/31" id="c00935" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="31">1994 c. 31</Citation>, <CitationSubRef id="c00936" URI="http://www.legislation.gov.uk/id/ukpga/1994/31/schedule/4/part/I/paragraph/23" Operative="true" CitationRef="c00935" SectionRef="schedule-4-part-I-paragraph-23">Sch. 4 Pt. I para. 23</CitationSubRef> (19.9.1994) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/21" id="c00937" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="21">1994 c. 21</Citation>, <CitationSubRef id="c00938" URI="http://www.legislation.gov.uk/id/ukpga/1994/21/section/21" CitationRef="c00937" SectionRef="section-21">s. 21</CitationSubRef>, <CitationSubRef id="c00939" URI="http://www.legislation.gov.uk/id/ukpga/1994/21/schedule/4/part/I/paragraph/23/5" Operative="true" CitationRef="c00937" SectionRef="schedule-4-part-I-paragraph-23-5">Sch. 4 Pt. I para. 23(5)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2189" id="c00940" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2189">S.I. 1994/2189</Citation>, <CitationSubRef id="c00941" URI="http://www.legislation.gov.uk/id/uksi/1994/2189/article/2" CitationRef="c00940" SectionRef="article-2">art. 2</CitationSubRef>, <CitationSubRef id="c00942" URI="http://www.legislation.gov.uk/id/uksi/1994/2189/schedule" Operative="true" CitationRef="c00940" SectionRef="schedule">Sch.</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>