Paragraph 9
United Kingdom
Regulations may make different provision about exchange gains (on the one hand) and exchange losses (on the other).
Notes on Schedule 15
Textual amendments
- F1
Sch. 15 repealed (24.7.2002 with effect as mentioned in s. 79(3) of the amending Act) by 2002 c. 23, ss. 79(1)(b), 141, Sch. 40 Pt. 3(10) Note 2 (with Sch. 23 paras. 25, 26)