The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
These Regulations amend the Loan Relationships and Derivative Contracts (Exchange Gains and Losses Using Fair Value Accounting) Regulations 2005 which set out the calculations for exchange gain and loss in loan relationships and derivative contracts where the assets and liabilities involved are accounted for using fair value accounting.
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 475(3) and 705(3) of the Corporation Tax Act 2009
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