http://www.legislation.gov.uk/uksi/2007/950/contents/made
The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007
Currencies and exchange rates
en
King's Printer of Acts of Parliament
2011-07-04
CORPORATION TAX
These Regulations amend the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004 (S.I. 2004/3271, as amended by S.I. 2005/3383 and 2006/3238: “the Principal Regulations”) which make provision for certain debits and credits not to be brought into account in the first accounting period beginning on or after 1st January 2005 but to be brought into account over a ten year period, in the first accounting period beginning on or after 1st January 2006, or not to be brought into account for any period.