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.

• From: HM Revenue & Customs
• Published: 8 August 2014

Documents

Corporate Debt and Derivative Contracts: amendments to the Disregard Regulations and Change of Accounting Practice Regulations – Technical Note

PDF, 30.5 KB, 4 pages

Details

Update

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.

Published 8 August 2014