The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015
1Citation, commencement and effect
2Amendments to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
3In regulation 2 (interpretation), in paragraph (1)—
4After regulation 5 insert— Net investment hedge of foreign operations...
5In regulation 6A (election to apply regulations 7, 8 or...
6For regulation 6B (effect of elections on transfers within groups)...
7In regulation 7 (fair value profits or losses arising from...
8In regulation 9 (profits or losses arising from derivative contracts...
9Omit regulation 9A (profits or losses arising from designated cash...
10In regulation 10 (bringing fair value profits or losses into...
2015 No. 1961
Corporation Tax

The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 310(1)(a) and (3), 328(4), 598(1)(a), (4) and (5) and 606(4) of the Corporation Tax Act 20091.