The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 1 | coming into force | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 1(1) | Yes | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2 | coming into force | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 1(1) | Yes | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg 2 defn(s) | subst | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2005 | 2005 No. 2012 | regs 2 3(a) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg 2 defn(s) | added | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2005 | 2005 No. 2012 | regs 2 3(b) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words inserted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2013 | 2013 No. 2781 | reg. 2(2) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words omitted | The Taxation of Regulatory Capital Securities Regulations 2013 | 2013 No. 3209 | reg. 10(2)(a) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words inserted | The Taxation of Regulatory Capital Securities Regulations 2013 | 2013 No. 3209 | reg. 10(2)(b) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words inserted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(a) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(b) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(c) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(d) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(e) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(f)(i) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(f)(ii) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(g) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(1)(h) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words omitted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015 | 2015 No. 1961 | reg. 3(a) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015 | 2015 No. 1961 | reg. 3(b) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words inserted | Finance Act 2019 | 2019 c. 1 | Sch. 20 para. 9(2)(a) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(1) | words omitted | Finance Act 2019 | 2019 c. 1 | Sch. 20 para. 9(2)(b) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(2) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(2)(a) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(2) | words inserted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(2)(b) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(2) | words inserted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015 | 2015 No. 1961 | reg. 3(c) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(3A) | inserted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011 | 2011 No. 2912 | reg. 3 | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(5) | applied by 2010 c. 8 s. 421(3) (as inserted) | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 5 para. 1 | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 2(5) | words substituted | The Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022 | 2022 No. 239 | reg. 2(2) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3 | coming into force | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 1(1) | Yes | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | regs 3–8 | am | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2005 | 2005 No. 2012 | regs 2 4(1)–(3) (4)(a) (c)(i) (ii) (d) (5) 5(1) (2) (3)(a) (c)(i) (ii) (d) (4) 6(1) (2)(a) (b) (3)–(5) (6)(a) 7 8(1) (2) (4) (5) 9 | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | regs 3–5 | rev in pt | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2005 | 2005 No. 2012 | regs 2 4(1) 4(4)(b) 4(4)(c)(iii) 5(1) 5(3)(b) 5(3)(c)(iii) 6(1) 6(2)(c) 6(6)(b) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | regs 3 4 defn(s) | am | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2005 | 2005 No. 3374 | regs 2 3 | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | regs 3 4 | am | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2005 | 2005 No. 3374 | regs 2 4 5 | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(3) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(1A) | omitted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 3 | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(1ZA) | inserted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011 | 2011 No. 2912 | reg. 4(1) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(3) | word substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2011 | 2011 No. 698 | reg. 3 | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(3) | words omitted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011 | 2011 No. 2912 | reg. 4(2) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(5) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2013 | 2013 No. 2781 | reg. 2(3) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(5) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(3) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(5)(c) | words substituted | The Taxation of Regulatory Capital Securities Regulations 2013 | 2013 No. 3209 | reg. 10(3) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 3(5)(c) | words substituted | Finance Act 2019 | 2019 c. 1 | Sch. 20 para. 9(3) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 4 | coming into force | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 1(1) | Yes | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg 4 defn(s) | rev | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2005 | 2005 No. 2012 | regs 2 5(1) 5(5)(a) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg 4 defn(s) | added | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2005 | 2005 No. 2012 | regs 2 5(1) 5(5)(b) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 4(1) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(4) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 4(1A) | inserted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011 | 2011 No. 2912 | reg. 5(1) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 4(3) | word substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2011 | 2011 No. 698 | reg. 4 | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 4(3) | words omitted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011 | 2011 No. 2912 | reg. 5(2) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 4(4A) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2013 | 2013 No. 2781 | reg. 2(3) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 4(4A) | words substituted | The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 | 2014 No. 3188 | reg. 8(5) | Not yet | |
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 | 2004 No. 3256 | reg. 4(4A)(c) | words substituted | The Taxation of Regulatory Capital Securities Regulations 2013 | 2013 No. 3209 | reg. 10(3) | Not yet | |