2006 No. 3238
corporation tax
The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006
Made 6th December 2006
Laid before the House of Commons 6th December 2006
Coming into force 27th December 2006

The Treasury make the following Regulations in exercise of the powers conferred by section 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996 and paragraph 17C of Schedule 26 to the Finance Act 2002.
1996 c. 8; section 85B was inserted by paragraph 3 of Schedule 10 to the Finance Act 2004 (c.12) and paragraph 19B of Schedule 9 was inserted by paragraph 36 of Schedule 10 to the Finance Act 2004. Section 85B(3) was amended by paragraph 26(4) of Schedule 4 to the Finance Act 2005 (c. 7).
2002 c. 23; paragraph 17C of Schedule 26 was inserted by paragraph 50 of Schedule 10 to the Finance Act 2004.