The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997
These Regulations amend regulation 7 of the Exchange Gains and Losses (Insurance Companies) Regulations 1994 (S.I. 1994/3231 as amended by S.I. 1996/673) by extending assets to which that regulation applies so as to include shares in an open-ended investment company incorporated in the United Kingdom that are denominated in a currency other than sterling.