3 Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004
For regulation 3 substitute—

“3 Prescribed debits and credits to be brought into account: general
Subject to regulation 3C, the debits and credits prescribed in regulation 4 shall be brought into account in accordance with regulations 3A and 3B in an accounting period of the company beginning on or after 1st January 2006.”

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