http://www.legislation.gov.uk/uksi/2007/948/contents/made

The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2007

Tax

en

King's Printer of Acts of Parliament

2016-05-06

CORPORATION TAX

These Regulations amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (S.I. 2004/3256, as amended by S.I. 2005/2012, 2005/3374, 2006/843, 2006/936 and 2006/3236: “the Principal Regulations”) which allow certain profits and losses from loan relationships and derivative contracts to be left out of account, to be brought into account in a different way or to be brought into account at a later date.