{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-17/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-17/paragraph-2.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/17/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) In a case where—\n(a) there is for the purposes of the 1992 Act a disposal of currency other than sterling by a qualifying company, and\n(b) immediately before the disposal the company did not hold the currency in exempt circumstances (within the meaning given by paragraph 3 below),\nfor the purposes of that Act no chargeable gain or allowable loss shall accrue on the disposal.\n(2) This paragraph applies to disposals on or after the company’s commencement day.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/schedule/17/paragraph/2",
    "retrieved_at": "2026-10-29T09:34:56.691459+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}