The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004

Citation, commencement and effectU.K.

This section has no associated Explanatory Memorandum

1.—(1) These Regulations may be cited as the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 and shall come into force on 1^st January 2005.

(2) These Regulations have effect in relation to periods of account beginning on or after 1^st January 2005.

Commencement Information

I1Reg. 1 in force at 1.1.2005, see reg. 1(1)