Amendment of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004
This section has no associated Explanatory Memorandum
4.—(1) The Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004(1) are amended as follows.
(2) In regulation 3 (prescribed debits and credits brought into account: general), after “regulation 3C” insert “and regulations 7, 8 and 12A of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004”.
(1)
S.I. 2004/3271, amended by S.I. 2006/3238; there are other amending instruments but none is relevant.