Draft Legislation: modernising the taxation of corporate debt and derivative contracts amending Regulations - informal consultation
Proposed amendments to existing Regulations as a consequence of a package of proposals to modernise the taxation of corporate debt and derivative contracts.
Documents
Exchange Gains and Losses (Bringing into Account Gains and Losses) (Amendment) Regulations 2015application/pdfLoan Relationships and Derivative Contracts (Disregard and Bringing into Account Profits and Losses) (Amendment) Regulations 2015application/pdfLoan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015application/pdfLoan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015application/pdfExplanatory memorandum to the above amending Regulationsapplication/pdf