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Corporate Debt and Derivative Contracts: amendments to the Disregard Regulations and Change of Accounting Practice Regulations – Technical Note

HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.

Last fetched 04 May 2026 · gov.uk

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Corporate Debt and Derivative Contracts: amendments to the Disregard Regulations and Change of Accounting Practice Regulations – Technical Noteapplication/pdf