Policy paper

Draft legislation: changes to the Change of Accounting Practice Regulations 2004

Draft legislation for a technical consultation on consequential amendments for the taxation of corporate debt and derivative contracts.



HM Revenue and Customs has published draft regulations and a draft explanatory memorandum for a short period of technical consultation.

These provide for a consequential amendment from legislation introduced by Finance (No. 2) Act 2015 for the taxation of corporate debt and derivative contracts.

Please direct any comments on the drafts to richard.daniel@hmrc.gsi.gov.uk by 4 November 2016.

Published 4 October 2016