Amendment to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014.
PDF, 33.4KB, 4 pages
PDF, 26.6KB, 4 pages
HM Revenue and Customs has published draft Regulations for amending the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004, together with an 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 Change of Accounting Practice Regulations 2004
HM Revenue and Customs
100 Parliament Street
Telephone: 03000 569 408Email: email@example.com
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.