Regulation 9 Modification of the Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994
In regulation 10(4) after “regulation 5(6)(a), (b), (c) or (d)” insert “or 5(6A)(a), (b), (c) or (d)”.
In regulation 10(4) after “regulation 5(6)(a), (b), (c) or (d)” insert “or 5(6A)(a), (b), (c) or (d)”.