The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 No. 3188

Non-lending money debts

3.  In regulation 3 (exchange gains or losses arising from liabilities or assets hedging shares etc), omit paragraph (1A)(1).

(1)

Paragraph (1A) was inserted by S.I. 2005/2012.