http://www.legislation.gov.uk/uksi/2009/1886/contents/made

The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2009

Corporation tax

Currencies and exchange rates

Tax

en

King's Printer of Acts of Parliament

2015-06-24

CORPORATION TAX

These Regulations amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (“the 2004 Regulations”) and allow certain debits and credits from currency derivative contracts to be left out of account and, in certain circumstances, to be brought back into account.