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Legislation

Finance Act 1994

Crossheading Exchange gains and losses

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Section 114 Assets and liabilities.
Section 115 Currency contracts: net payments.
Section 116 Currency contracts: matching.

Exchange gains and losses
Currency contracts: matching.

Section 116 | Currency contracts: matching.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 116 repealed (with effect as mentioned in s. 79(3) and Sch. 23 of the amending Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt. 3(10)