<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="ukpga"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1994/9"/><FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1994/9"/><FRBRdate date="1994-05-03" name="enacted"/><FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/><FRBRcountry value="GB-UKM"/><FRBRnumber value="9"/><FRBRname value="1994 c. 9"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/ukpga/1994/9/2026-04-01"/><FRBRuri 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<ref eId="c01540" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/83/3/4">s. 83(3)(4)</ref> of the amending Act) by <ref eId="c01541" href="http://www.legislation.gov.uk/id/ukpga/2002/23">Finance Act 2002 (c. 23)</ref>, <ref eId="c01542" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/83/2">ss. 83(2)</ref>, <ref eId="c01543" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/141">141</ref>, <ref eId="c01544" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/40/part/3/13">Sch. 40 Pt. 3(13)</ref></p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/ukpga/1994/9/section/175</dc:identifier><dc:title>Finance Act 1994</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and 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AffectedYear="1994" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2022"><ukm:AffectedTitle>Finance Act 1994</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/5">Sch. 5 </ukm:Section><ukm:Section Ref="schedule-5-paragraph-2-1-pa" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/5/paragraph/2/1/pa" FoundRef="schedule-5-paragraph-2">para. 2(1)(pa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/4">reg. 4</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2022-02-28" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata><ukm:Alternatives><ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/9/pdfs/ukpga_19940009_en.pdf" Title="Print Version"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="873"/><ukm:BodyParagraphs Value="326"/><ukm:ScheduleParagraphs Value="547"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="8"/></ukm:Statistics></proprietary></meta><body eId="body"><part eId="part-IV"><num>Part IV</num><heading> Income Tax, Corporation Tax and Capital Gains Tax</heading><chapter eId="part-IV-chapter-II"><num>Chapter II</num><heading> Interest Rate and Currency Contracts</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="part-IV-chapter-II-crossheading-supplemental"><heading> Supplemental</heading><section eId="section-175" uk:target="true"><num>175</num><heading> Transitional provisions.</heading><content><p><noteRef href="#c15984921" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></section></hcontainer></chapter></part></body></act></akomaNtoso>