The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014
1Citation, commencement and effect
2Amendment of the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
3Amendment of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
4Amendment of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004

Draft Regulations laid before the House of Commons under section 1310(4) of the Corporation Tax Act 2009, for approval by resolution of that House.

2014 No.

Corporation Tax

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

Made

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 465A of the Corporation Tax Act 20091.

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 20092.