http://www.legislation.gov.uk/uksi/2006/936/contents/made
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2006
CORPORATION TAX
King's Printer of Acts of Parliament
2011-07-04
CORPORATION TAX
These Regulations correct a drafting error in the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2006 (S.I. 2006/843), and provide for a new regulation 5 to be substituted. Regulation 5 provides that the amount of a loss arising on certain derivative contracts is not to be recognised in determining a company’s profit or loss for any period.
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2006
The Police Pensions (Amendment) Regulations 2009