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Regulation 1

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1996 and shall come into force on 31st March 1996.

(2)

Regulation 4 shall have effect in relation to disposals taking place on or after 1st April 1996.

(3)

Regulation 5 shall have effect in relation to accounting periods ending after 31st March 1996.