http://www.legislation.gov.uk/uksi/2014/3325/signature/made
The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014
en
King's Printer of Acts of Parliament
2015-07-07
CORPORATION TAX
These Regulations amend the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 and the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 to make provision in relation to bringing into account debits and credits in respect of loan relationships treated as permanent as equity for accounting purposes.
The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014
Mark LancasterGavin BarwellTwo of the Lords Commissioners of Her Majesty’s Treasury