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Draft legislation: changes to the Change of Accounting Practice Regulations 2004

Draft legislation for a technical consultation on consequential amendments for the taxation of corporate debt and derivative contracts.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory memorandum to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2016application/pdf The Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2016application/pdf

At a glance

TypePolicy paper

First published04 Oct 2016

Last updated04 Oct 2016

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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