
1 
These Regulations may be cited as the Exchange Gains and Losses (Transitional Provisions) (Amendment) Regulations 1995 and shall come into force on 23rd March 1995 immediately after the Exchange Gains and Losses (Transitional Provisions) Regulations 1994.
2 
In the Exchange Gains and Losses (Transitional Provisions) Regulations 1994, in regulation 17(1)(a), for the words “its amount or its term (or both)” there shall be substituted the words “both its amount and its term”.
Derek Conway
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
20th February 1995