Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2013 and come into force on 21st November 2013.
(2) These Regulations have effect in relation to loan relationships and derivative contracts entered into on or after that date.