Citation, commencement and effectU.K.
This
adran has no associated
Memorandwm Esboniadol
1.—(1) These Regulations may be cited as the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 and shall come into force on 1st January 2005.
(2) These Regulations have effect in relation to periods of account beginning on or after 1st January 2005.
Commencement Information
I1Reg. 1 in force at 1.1.2005, see reg. 1(1)