{
  "url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994",
  "json_url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994.json",
  "id": "uksi/1994/3233",
  "title": "The Currency Contracts and Options (Amendment of Enactments) Order 1994",
  "short_title": "Currency Contracts and Options (Amendment of Enactments) 1994",
  "long_title": "Section 126 of the Finance Act 1993 (“section 126”) and section 150 of the Finance Act 1994 (“section 150”) define what is meant by a currency contract for the purposes of the provisions of those Acts relating to the tax treatment of exchange gains and losses and currency contracts. Section 150 also defines what is meant by a currency option. The essential feature of the definitions is a right and a duty on the part of a company to receive payment of a specified amount of one currency in exchange for payment of a specified amount of another currency.",
  "citation": "S.I. 1994/3233",
  "type": "uksi",
  "year": "1994",
  "number": "3233",
  "version": "current",
  "date": "1994-12-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/9",
      "title": "Finance Act 1994",
      "url": "https://openlegislation.uk/finance-act-1994",
      "provisions": [
        "section/177"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/currency-contracts-and-options-amendment-of-enactments-order-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3233",
    "retrieved_at": "2026-10-29T13:20:02.926496+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}