The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2011

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Amendments to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004

4. 3. Amendment of regulation 3 (exchange gains or losses arising from liabilities or assets hedging shares etc)

5. 4. Amendment of regulation 4 (exchange gains or losses arising from derivative contracts hedging shares etc)

6. 5. Amendment of regulation 4A (relevant value)

7. 6. Substitution of regulation 4C (review period)

8. Signature

9. Explanatory Note