The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006 No. 3238

Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004

3.  For regulation 3 substitute—

“Prescribed debits and credits to be brought into account: general

3.   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.”.