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Internal Revenue (Amendment) Regulations, 2002 🇬🇭


L.I. 1698

Internal Revenue (Amendment) Regulations, 2002

  • Published in Government Gazette on 8 February 2002
  • Assented to on 7 February 2002
  • Commenced on 11 May 2002
  • [This is the version of this document from 8 February 2002.]
  1. [Repealed on 3 August 2016 by Income Tax Regulations, 2016 (Legislative Instrument 2244 of 2016)]
IN exercise of the powers conferred on the Minister responsible for Finance section 114 of the Internal Revenue Act, 2000 (Act 592), these Regulations are made this 7th day of February, 2002.

1. Regulation 8A.inserted in L.I. 1675

The Internal Revenue Regulations, 2001 (L.I. 1675) hereafter referred to as the principal Regulations are amended by the insertion after regulation 8 of the following new regulation"8A. Realization of foreign exchange gains and losses(1) For the purposes of the Act, a foreign currency exchange gain or loss accrues or is incurred on the realization of the gain or loss.(2) A foreign currency exchange gain or loss is realized when the liability under a …

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