{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002.json",
  "id": "uksi/2002/1969",
  "title": "The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002",
  "short_title": "Exchange Gains and Losses (Transitional Provisions and Savings) 2002",
  "long_title": "Section 79(1) of the Finance Act 2002 (c. 23) repeals paragraph 4 of Schedule 9 to the Finance Act 1996 (c. 8) and, in consequence, sections 125 to 169 of the Finance Act 1993 (c. 34). These Regulations make savings (with modifications) of various regulations made under powers contained in the latter provisions. The Regulations are intended to make transitional provision in respect of the change of tax treatment of exchange gains and losses which will be governed in future by the provisions relating to loan relationships in Chapter 2 of Part 4 of the Finance Act 1996 (c. 8) and to derivative contracts in Schedule 26 to the Finance Act 2002.",
  "citation": "S.I. 2002/1969",
  "type": "uksi",
  "year": "2002",
  "number": "1969",
  "version": "current",
  "date": "2002-07-25",
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