http://www.legislation.gov.uk/uksi/2005/3422/introduction/made
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
Income tax
Currencies and exchange rates
Tax
Business practice and regulation
Income
King's Printer of Acts of Parliament
2012-08-07
INCOME TAX
CORPORATION TAX
These Regulations 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.
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 2
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
reg. 2(2)
reg. 1(1)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 3
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
reg. 2(3)
reg. 1(1)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 5(1)(a)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
reg. 2(4)(a)(i)
reg. 1(1)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 5(1)(b)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
reg. 2(4)(a)(ii)
reg. 1(1)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 5(2)(a)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
reg. 2(4)(b)
reg. 1(1)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 6
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
reg. 2(5)
reg. 1(1)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 7(2)(a)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
reg. 2(6)
reg. 1(1)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 9(5)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015
reg. 2(7)
reg. 1(1)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 2
Finance Act 2022
Sch. 2
para. 38(2)
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
reg. 5(4)
(5)
Finance Act 2022
Sch. 2
para. 38(3)
2005 No. 3422
INCOME TAX
CORPORATION TAX
The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
Made
Laid before the House of Commons
Coming into force