The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014

Statutory Instruments

2014 No. 3325

Corporation Tax

The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014

Made

17th December 2014

Coming into force

31st December 2014

The Treasury make the following Regulations in exercise of the powers conferred by section 465A of the Corporation Tax Act 2009(1).

A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 1310(4) of the Corporation Tax Act 2009(2).

(1)

2009 c. 4; sections 465A was inserted by paragraph 1 of Schedule 19 to the Finance Act 2010 (c. 13).

(2)

Section 1310(4) was amended by paragraph 3 of Schedule 19 to the Finance Act 2010.