# The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002, Regulation 6: Modification of regulation 7


n regulation 7(2)—
(a) after the definition of “the cumulative taxed loss” insert—
““the final accounting period”, in relation to a company, means the company’s accounting period preceding the relevant accounting period;”;
(b) omit the words from “and any reference” to the end.

---
Source: https://www.legislation.gov.uk/uksi/2002/1969/regulation/6 (the official version)
Page: https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.