http://www.legislation.gov.uk/uksi/2005/3374/signature/made
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2005
Corporation tax
Tax
King's Printer of Acts of Parliament
2015-05-19
CORPORATION TAX
These Regulations amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (S.I. 2004/3256; “the Principal Regulations”, as amended by S.I. 2005/2012) which 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.
Dave WattsVernon CoakerTwo of the Lords Commissioners of Her Majesty’s Treasury