The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015
These Regulations amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (“the principal Regulations”) which allow certain profits and losses from loan relationships and derivative contracts to be left out of account, to be brought into account in a different way or to be brought into account at a later date.
Lifecycle
Department
Made
03 Dec 2015
—
In force
31 Dec 2015
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 310(1)(a) and (3), 328(4), 598(1)(a), (4) and (5) and 606(4) of the Corporation Tax Act 2009.
DocumentsOpen on legislation.gov.uk →