Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 19 U.K. Accounting standards: loan relationships and derivative contracts

Affirmative resolution procedure U.K.

3 U.K. In section 1310(4) of CTA 2009 (orders and regulations subject to affirmative resolution of House of Commons), before paragraph (za) insert—

“(zza) section 465A or 701A (powers to make regulations where accounting standards change),”.