# The Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000, Regulation 4: Modification of the Exchange Gains and Losses (Transitional Provisions) Regulations 1994


In regulation 18(4) for “a trade or part of a trade” substitute “a business or part of a business”.

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Source: https://www.legislation.gov.uk/uksi/2000/3315/regulation/4 (the official version)
Page: https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.