The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002

s.001

Citation, commencement and effect

s.002

Interpretation

s.003

Prescribed circumstances in which regulation 4 applies

s.004

General rule for bringing amounts into account

s.005

Calculation of the amount of any net gain or net loss for the purposes of regulation 4

s.006

Assets representing certain loan relationships and ships or aircraft

s.007

Regulations 5 and 6: supplementary

s.008

No gain/no loss disposals

s.009

Cases where there is no disposal of the asset by virtue of section 116(10) of the

s.010

Cases where, but for section 116, section 127 of the 1992 Act would apply in relation to assets as regards which paragraph (2)(a), but not paragraph (2)(b), of regulation 8 has had effect

s.011

Cases where there is no disposal of the asset by virtue of section 127 of the 1992 Act

s.012

Cases where section 127 of the 1992 Act applies in relation to assets as regards which paragraph (2)(a), but not paragraph (2)(b), of regulation 8 has had effect

s.013

Cases where exchange gains or losses fall within subsection (4) of section 84A