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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000 and shall come into force on 9th January 2001.

(2)

Regulations 2 to 10 shall have effect in relation to any accounting period of a company beginning on or after 1st January 2000 for which sections 105 and 106 of the Finance Act 2000 have effect.