http://www.legislation.gov.uk/uksi/1994/3231/regulation/6/made
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
Legislation
King's Printer of Acts of Parliament
2016-08-02
INCOME TAX
These Regulations, which come into force on 23rd March 1995, modify the provisions relating to exchange gains and losses contained in Chapter II of Part II of the Finance Act 1993 in their application to assets and liabilities held or owed by insurance companies.
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 2-5A
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 20
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 7(1)
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 21
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 7A
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 22
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 8(1)
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 23(a)
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 8(1)
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 23(b)
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 8A
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 24
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 9(2)
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 25
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 11(2)
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 26
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 12(2)
The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002
reg. 27
reg. 18
reg. 1
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.5A
The Exchange Gains and Losses (Insurance Companies) (Amendment No. 2) Regulations 1996
reg. 3
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.8(1)
The Exchange Gains and Losses (Insurance Companies) (Amendment No. 2) Regulations 1996
reg. 4
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.BA
The Exchange Gains and Losses (Insurance Companies) (Amendment No. 2) Regulations 1996
reg.5
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.7(9)(c)
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997
reg.3
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.7(11)
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997
reg.4
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.7(13)
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997
reg.5
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.5A
The Exchange Gains and Losses (Insurance Companies) (Amendment No. 2) Regulations 1996
reg. 3
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.8(1)
The Exchange Gains and Losses (Insurance Companies) (Amendment No. 2) Regulations 1996
reg. 4
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.BA
The Exchange Gains and Losses (Insurance Companies) (Amendment No. 2) Regulations 1996
reg.5
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.7(9)(c)
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997
reg.3
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.7(11)
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997
reg.4
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.7(13)
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997
reg.5
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.6
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1996
reg.5
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
regs.7-12
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1996
reg. 4
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.6
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1996
reg.5
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
regs.7-12
The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1996
reg. 4
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 7(9)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 138
art. 1(2)(b)
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg. 7(13)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 138
art. 1(2)(b)
The Exchange Gains and Losses (Insurance Companies) Regulations 1994
reg.BA
B5, reg.5
6
1
Relief under subsection (4) or (7) of section 131 of the 1993 Act, so far as those subsections have effect in relation to losses other than losses treated as non-trading losses for the purposes of section 160 of the Finance Act 19944, shall not be allowable against the policy holders' share of the relevant profits for any accounting period.
2
In this regulation “the policy holders' share of the relevant profits” has the same meaning as in section 88 of the Finance Act 19895.