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).
(1)