# The Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000, Regulation 1: Citation, commencement and effect


(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.

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Source: https://www.legislation.gov.uk/uksi/2000/3315/regulation/1 (the official version)
Page: https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.