Statutory Instruments

2011 No. 698

Corporation Tax

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

Made

9th March 2011

Laid before the House of Commons

10th March 2011

Coming into force

1st April 2011

The Treasury make the following Regulations in exercise of the powers conferred by sections 328(4) and 606(4) of the Corporation Tax Act 2009(1).