The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014
1Citation, commencement and effect
2Amendments to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
3Non-lending money debts
4Elections under regulation 4A
5In regulation 4C (review period), in paragraph (1) for “regulations...
6Derivative contracts
7(1) Immediately before regulation 9A, insert the following heading— Profits...
8Definitions and updating statutory references
9Transitional provision

2014 No. 3188

Corporation Tax

The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 310, 328(4) and (7), 598(1)(a) and (4) and 606(4) and (7) of the Corporation Tax Act 20091.