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Legislation
Finance Act 1995

Crossheading Exchange gains and losses and currency contracts

  • Section 130 Exchange gains and losses: general.
  • Section 131 Exchange gains and losses: transitional provision.
  • Section 132 Currency contracts: transitional provisions.
  1. Exchange gains and losses and currency contracts
  2. Exchange gains and losses: general.

Section 130 | Exchange gains and losses: general.

From legislation.gov.uk

Schedule 24 to this Act (which amends the provisions of the Finance Act 1993 relating to exchange gains and losses and other provisions connected with exchange gains and losses) shall have effect.

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