Citation, commencement and effect
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) (Amendment) Regulations 2005 and shall come into force on 11th August 2005.
(2) These Regulations have effect in relation to periods of account beginning on or after 1st January 2005 and ending after these Regulations come into force.