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SCHEDULES

SCHEDULE 23U.K.Exchange gains and losses from loan relationships etc

Part 2U.K.Amendments of other legislation

The Finance Act 1995U.K.

Miscellaneous amendmentsU.K.

22(1)The Finance Act 1995 (c. 4) is amended as follows.

(2)Omit section 131(which made transitional provision in relation to exchange gains and losses and which is spent).

(3)In Part 2 of Schedule 24 (amendments of certain enactments) in paragraph 7 (commencement on day appointed under section 165(7)(b) of Finance Act 1993) for the words following “come into force on” substitute “ 23rd March 1995 ”.