The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007
1Citation and commencement
2Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004
3(1) Amend regulation 3C (prescribed debits and credits not brought...
4(1) Amend regulation 4 (prescribed debits and credits) as follows....
2007 No. 950
corporation tax

The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by paragraph 19B of Schedule 9 to the Finance Act 19961 and paragraph 17C of Schedule 26 to the Finance Act 20022.