{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000.json",
  "id": "uksi/2000/3315",
  "title": "The Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000",
  "short_title": "Exchange Gains and Losses (Miscellaneous Modifications) 2000",
  "long_title": "Sections 105 and 106 of the Finance Act 2000 (c. 17) (use of local currency) (“sections 105 and 106”) provide for new rules as to how companies calculate their profits for tax purposes where they prepare their accounts in a currency other than sterling or prepare their accounts from financial statements kept in such a currency.",
  "citation": "S.I. 2000/3315",
  "type": "uksi",
  "year": "2000",
  "number": "3315",
  "version": "current",
  "date": "2000-12-18",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Modification of the Exchange Gains and Losses (Transitional Provisions) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Modification of the Exchange Gains and Losses (Transitional Provisions) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Modification of the Exchange Gains and Losses (Transitional Provisions) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Modification of the Exchange Gains and Losses (Transitional Provisions) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Modification of the Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Modification of the Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Modification of the Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Modification of the Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Revocation of the European Single Currency (Taxes) Regulations 1998",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Modification of the effect of section 146 of the Finance Act 1993",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-20",
      "size": null,
      "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/pdf/uksi_20003315_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/3315/pdfs/uksi_20003315_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affected_provisions": "reg. 2-5",
      "affecting": "uksi/2002/1969",
      "affecting_title": "The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002",
      "affecting_provisions": "reg. 29"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 11",
      "affecting": "uksi/2002/1969",
      "affecting_title": "The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002",
      "affecting_provisions": "reg. 30"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1993/34",
      "title": "Finance Act 1993",
      "url": "https://openlegislation.uk/finance-act-1993",
      "provisions": [
        "section/164",
        "section/167",
        "schedule/15",
        "schedule/16"
      ]
    },
    {
      "id": "ukpga/1998/36",
      "title": "Finance Act 1998",
      "url": "https://openlegislation.uk/finance-act-1998",
      "provisions": [
        "section/163"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/changes.json",
  "changes_made_by": 12,
  "changes_made_by_url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/3315",
    "retrieved_at": "2026-10-29T08:08:32.891280+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."
}