- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
22 other provisions — procedural and definitional
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
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.