The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011 No. 2912

Statutory Instruments

2011 No. 2912

Corporation Tax

The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011

Made

at 9.30 a.m. on 6th December 2011

Laid before the House of Commons

at 11.30 a.m. on 6th December 2011

Coming into force

at 11.45 a.m. on 6th December 2011

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

(1)

2009 c. 4.