UK Statutory Instrument 1994 United Kingdom

The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994

View on legislation.gov.uk (opens in a new tab) Ask Guv about this Act

At a glance

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 12 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

Reduction in exchange gains and losses

s.003

Reduction in exchange gains and losses

s.004

Interpretation

s.005

Gains and losses accruing as regards matched liabilities to be found by the alternative method of calculation

s.006

Controlled foreign companies

s.007

Deemed gains and losses on disposal of matched assets

s.008

Deferral etc. of deemed gains and losses in certain cases

s.009

Transactions to which section 116 or 127 of the

s.010

Elections for matching

s.011

Effectiveness of elections

s.012

Disregard of regulations 2 and 4 to 11

Explore more

Browse legislation

Find other UK business legislation with related guidance.