Regulation 4 Modification of regulation 2
In regulation 2(2)—
(a)
omit “Sections 136, 137 and 139 to 141 of the 1993 Act;”;
(b)
omit “The Exchange Gains and Losses (Deferral of Gains and Losses) Regulations 1994.”.
In regulation 2(2)—
omit “Sections 136, 137 and 139 to 141 of the 1993 Act;”;
omit “The Exchange Gains and Losses (Deferral of Gains and Losses) Regulations 1994.”.