UK Statutory Instrument 1994 United Kingdom

The Exchange Gains and Losses (Excess Gains and Losses) Regulations 1994

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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 3 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

Non-exchange losses and gains

s.003

Cancellation of relief where loss is recovered

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