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Legislation

Finance Act 1994

Crossheading Special cases

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Section 161 Termination etc. of qualifying contracts.
Section 162 Exchange gains and losses on currency contracts.
Section 163 Irrecoverable payments.
Section 164 Released payments.

Special cases
Exchange gains and losses on currency contracts.

Section 162 | Exchange gains and losses on currency contracts.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)