The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014

These Regulations amend the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 and the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 to make provision in relation to bringing into account debits and credits in respect of loan relationships treated as permanent as equity for accounting purposes.

Lifecycle

Department

Made

17 Dec 2014

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In force

31 Dec 2014

Enabling power

A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 1310(4) of the Corporation Tax Act 2009.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 18 Dec 2014 · 35 KB

Instrument

application/pdf · 18 Dec 2014 · 41 KB