Amendment to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014.
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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
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7 August 2014
HM Revenue & Customs
Corporate Debt and Derivative Contracts: Draft Regulations
HM Revenue and Customs draft legislation
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