http://www.legislation.gov.uk/uksi/2009/1886/regulation/3/made
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2009
Corporation tax
Currencies and exchange rates
Tax
en
King's Printer of Acts of Parliament
2015-06-24
CORPORATION TAX
These Regulations amend the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (“the 2004 Regulations”) and allow certain debits and credits from currency derivative contracts to be left out of account and, in certain circumstances, to be brought back into account.
Amendment of the 2004 Regulations3
The 2004 Regulations are amended in accordance with these Regulations.