http://www.legislation.gov.uk/uksi/2006/3238/contents/made

The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006

corporation tax

en

King's Printer of Acts of Parliament

2011-12-08

CORPORATION TAX

These Regulations amend the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004 (S.I. 2004/3271, as amended by S.I. 2005/3383; “the Principal Regulations”) which make provision for certain debits and credits not to be brought into account in the first accounting period beginning on or after 1st January 2005 but to be brought into account over a ten year period, in the first accounting period beginning on or after 1st January 2006, or not to be brought into account for any period.