1994 No. 3231
INCOME TAX
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
Made 15th December 1994
Laid before the House of Commons 16th December 1994
Coming into force 23rd March 1995

The Treasury, in exercise of the powers conferred on them by sections 167(1) and 168(2) to (5) of the Finance Act 1993, hereby make the following Regulations:
1993 c. 34.