2013 No. 2781
Corporation Tax
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2013
Made 29th October 2013
Laid before the House of Commons 30th October 2013
Coming into force 21st November 2013

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