# The Exchange Gains and Losses (Transitional Provisions) Regulations 1994, Part III: PRE—COMMENCEMENT GAINS AND LOSSES: CASE I ASSETS AND LIABILITIES AND CAPITAL ASSETS




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Source: https://www.legislation.gov.uk/uksi/1994/3226/part/III (the official version)
Page: https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994/part-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.