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The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2005
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- 2005 No. 3374
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2.Amendment to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
3.In regulation 3(7) (exchange gains or losses arising from liabilities...
4.In regulation 3(6) for “if” substitute “in particular where”.
6.After regulation 4 insert— Relevant value (1) For the purposes of regulations 3(7) and 4(5), “relevant...
7.(1) Amend regulation 6 (rules about fair value profits and...
8.In regulation 7(1)(a)(ii) (fair value profits and losses arising from...
9.In regulation 9 (profits or losses arising from derivative contracts...
10.After regulation 9 insert— (1) For the purposes of paragraph 17C(1)(a) of Schedule 26...
11.(1) Amend regulation 10 (bringing fair value profits and losses...
12.In regulation 11 (profits and losses arising from loan relationships...
13.(1) Amend regulation 12 as follows. (2) In paragraph (1)...
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