Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004
This section has no associated Explanatory Memorandum
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.”.