Citation, commencement and effect
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) (Amendment) Regulations 2011 and shall come into force on 1st April 2011.
(2) These Regulations shall have effect in relation to accounting periods beginning on or after 1st April 2011.