HM Revenue and Customs has published draft regulations to amend the Disregard Regulations 2004 and the Change of Accounting Practice Regulations 2004.
PDF, 30.5KB, 4 pages
The 3 sets of Regulations have now been made and can be accessed at:
The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014
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.
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