The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2010
1Citation, commencement and effect
2Amendments to the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
3Amendment of regulation 2
4Substitution of regulation 4
5Amendment of regulation 5
6Amendment of regulation 6
7Amendment of regulation 7
8Amendment of regulation 8
9Omission of regulation 9
10Omission of regulation 10
11Omission of regulation 11
12Omission of regulation 12
13Further provisions – cases within regulation 3(3)(a) or (b) of the principal Regulations
14Further provisions – no gain/no loss disposals

2010 No. 809

Corporation Tax

The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2010

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 151E of the Taxation of Chargeable Gains Act 19921, paragraph 26(5) of Schedule 23 to the Finance Act 20022 and sections 328(5) to (7) and 606(5) to (7) of the Corporation Tax Act 20093.