# Finance Act 1993, Paragraph 8

Extent: E+W+S+N.I.

Regulations may be so framed that the accrued amount as regards a day is nil (so that, depending on the circumstances, an initial exchange gain or initial exchange loss may be extinguished).

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/15/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-15/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.