Regulation 2 Introduction
The Exchange Gains and Losses (Transitional Provisions) Regulations 1994f1 are modified in accordance with regulations 3 to 11 below and, as modified, continue to have effect (notwithstanding the repeal of sections 164(14), 165(4) to (6) and 167(1) and (4) to (6) of, and Schedule 16 to, the Finance Act 1993f2 by sections 79(1)(b) and 141 of, and Part 3(10) of Schedule 40 to, the Finance Act 2002).
Annotations
Footnotes
- f1
- f2
-
1993 c. 34. Subsections (5A) and (5B) were inserted in section 167 by paragraph 74 of Schedule 14 to the Finance Act 1996 (c. 8) and those subsections were amended, and subsection (5C) inserted in section 167, by section 106(15) of the Finance Act 2000 (c. 17).