2014 No. 3188
Corporation Tax
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014
Made 1st December 2014
Laid before the House of Commons 2nd December 2014
Coming into force 31st December 2014

The Treasury make the following Regulations in exercise of the powers conferred by sections 310, 328(4) and (7), 598(1)(a) and (4) and 606(4) and (7) of the Corporation Tax Act 2009.
2009 c. 4.