{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151E",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151E.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/151E",
  "kind": "section",
  "number": "151E",
  "heading": "Exchange gains and losses from loan relationships: regulations",
  "text": "(1) The Treasury may by regulations make provision for or in connection with bringing into account in prescribed circumstances for the purposes of this Act exchange gains or losses (as defined by section 475 of CTA 2009) to which section 328(1) of CTA 2009 does not apply because of section 328(3) of that Act or because of regulations under section 328(4) of that Act.\n(1A) The regulations may make provision as to the way in which, including the currency by reference to which, the amounts to be brought into account are to be calculated.\n(2) The regulations may—\n(a) make different provision for different cases, and\n(b) make provision subject to an election or to other prescribed conditions.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 151E-151G inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 370 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 151E(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 98(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 151E(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 98(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 151E(1A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 98(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/151E",
    "retrieved_at": "2026-10-29T09:36:15.270072+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."
}