The Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022
1Citation, commencement and effect
2Amendment of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
3Amendment of the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
2022 No. 239
Corporation Tax
Capital Gains Tax

The Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by sections 598(1) and (4)(b) and 606(4) and (7)(b) of the Corporation Tax Act 20091, make the following Regulations: