Policy paper
Corporate Debt and Derivative Contracts: amendments to the Disregard Regulations and Change of Accounting Practice Regulations – Technical Note
HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.
Documents
Details
Update
The 3 sets of Regulations have now been made and can be accessed at:
The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014
This Technical Note accompanies the draft regulations and provides an overview of the amendments.
Published 8 August 2014