Amendment of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004
This
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Memorandwm Esboniadol
4.—(1) The Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004(1) are amended as follows.
(2) In regulation 3 (prescribed debits and credits brought into account: general), after “regulation 3C” insert “and regulations 7, 8 and 12A of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004”.
(1)
S.I. 2004/3271, amended by S.I. 2006/3238; there are other amending instruments but none is relevant.