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

1Citation, commencement and effect

2Amendments to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004

3Amendment of regulation 2 (interpretation)

4Amendment of regulation 3 (exchange gains or losses arising from liabilities or assets hedging shares etc)

5Amendment of regulation 4 (exchange gains or losses arising from derivative contracts hedging shares etc)

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

Madeat 9.30 a.m. on 6th December 2011

Laid before the House of Commonsat 11.30 a.m. on 6th December 2011

Coming into forceat 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 20091.