Policy paper

Draft legislation: Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014

Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014.

Documents

Details

HM Revenue and Customs has published draft regulations for amending the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (amendment) Regulations 2004 as a result of changes in accounting standards, together with and explanatory memorandum, for comment by 12 September 2014.

A Tax Information and Impact Note for this measure was published along side these draft regulations at Taxation of Corporate Debt and Derivative Contracts Amendments to the Disregard Regulations 2004

Richard Daniel
HM Revenue and Customs
Room 3C/06
100 Parliament Street
London
SW1A 2BQ

Telephone: 03000 569 408
Email: richard.daniel@hmrc.gsi.gov.uk

Published 7 August 2014