Part 3 Transitional Provisions etc
Finance Act 2002 (2002 c 23) | Legislation

Part 3 Transitional Provisions etc

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Deferred foreign exchange gains

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(1)     The repeal of sections 139 to 143 of the Finance Act 1993 (c 34) (foreign exchange gains and losses) does not prevent the making of a claim under section 139 of that Act (deferral of unrealised gains) by a company in respect of a gain accruing in an accrual period which begins with, or at any time in, the last accounting period of the company which begins before 1st October 2002; but any such claim shall have effect subject to the following provisions of this paragraph and (subject to regulations under section 81) regulations under Chapter 2 of Part 2 of that Act.

(2)     Amounts which, but for the

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