The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2005
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred upon them by sections 84A(3A), 85B(3)(a) and (5)(b) of the Finance Act 19961, paragraphs 16(3A) and 17C(1) and (3)(b) of Schedule 26 to the Finance Act 20022, make the following Regulations: