http://www.legislation.gov.uk/uksi/2022/239/signature/made
The Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022
en
King's Printer of Acts of Parliament
2022-03-09
CORPORATION TAX
CAPITAL GAINS TAX
These Regulations amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (“the Disregard Regulations”) and the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 (“the EGLBAGL Regulations”) to allow certain debits and credits from currency derivative contracts to be left out of account and, in certain circumstances, to be brought back into account.
Michael TomlinsonRebecca HarrisTwo of the Lords Commissioners of Her Majesty’s Treasury