# The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002, Regulation 19: Modification of regulation 1


In regulation 1 after the definition of “basic valuation” insert—
““the final accounting period”, in relation to a company, means the company’s accounting period preceding the first accounting period to begin on or after 1st October 2002;”.

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Source: https://www.legislation.gov.uk/uksi/2002/1969/regulation/19 (the official version)
Page: https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.