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The Exchange Gains and Losses (Transitional Provisions) Regulations 1994
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- UK Statutory Instruments
- 1994 No. 3226
- PART I
- Regulation 2
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Interaction with other Exchange Gains and Losses provisions
2.—(1) Subject to any provision to the contrary, in any case where a calculation falls to be made in relation to an existing asset, liability or contract in accordance with any of these Regulations and at the same time or in relation to the same event a calculation also falls to be made in relation to that asset, liability or contract in accordance with any of the provisions specified in paragraph (2) below, then the calculation to be made in accordance with these Regulations shall be made first and shall have effect for the purposes of the calculation falling to be made in accordance with any of those provisions.
(2) The provisions referred to above are the following—
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