The Exchange Gains and Losses (Transitional Provisions) Regulations 1994

s.001

Citation, commencement and interpretation

s.002

Interaction with other Exchange Gains and Losses provisions

s.003

Delayed application of Chapter II in relation to certain fluctuating debts

s.004

Bad debts

s.005

Exchange rate at translation times

s.006

Basic valuation

s.007

Interpretation

s.008

Attributed gains and losses: trade assets and liabilities

s.009

Attributed gains and losses: regulation 6(3) assets

s.010

The cumulative gain and the cumulative loss

s.011

The cumulative taxed gain and the cumulative taxed loss

s.012

Assets and liabilities as respects which there is an attributed gain or loss

s.013

Gains and losses on disposal of assets and liabilities

s.014

Further provisions relating to regulation 6(3) assets

s.015

Elections to treat pre—commencement day gains and losses as accruing after commence— ment day over 6 year period

s.016

Set off of certain pre—commencement losses against exchange gains

s.017

Application,

s.018

Post—commencement net gains and losses and pre—commencement gains and losses

s.019

Overall exchange gains and losses and cumulative taxed gains and losses

s.020

Deemed gains and losses

s.021

Modification of regulations 18 to 20 where nominal amount of debt increases after commencement

s.022

Replacement loans