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Draft legislation: Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014

Amendment to Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: explanatory memorandum to loan relationships and derivative contracts (disregard and bringing into account of profits and losses) (amendment) Regs 2014application/pdf Draft legislation: loan relationships and derivative contracts (disregard and bringing into account of profits and losses) (amendment) Regs 2014application/pdf

At a glance

TypePolicy paper

First published07 Aug 2014

Last updated07 Aug 2014

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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