http://www.legislation.gov.uk/uksi/2004/3256/signature/2005-08-11
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
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2024-08-08
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2005-08-11
These Regulations allow certain profits and losses from loan relationships and derivative contracts to be left out of account, to be brought into account in a different way or to be brought into account at a later date.
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
reg. 6(12)(a)
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2006
reg. 3(11)
reg. 1(1)
Derek TwiggNick AingerTwo of the Lords Commissioners of Her Majesty’s Treasury