The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014
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Change 1
Title and introductory text
2014 No. 3188 Corporation Tax The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 Made 1st December 2014 Laid before the House of Commons 2nd December 2014 Coming into force 31st December 2014 The Treasury make the following Regulations in exercise of the powers conferred by sections 310, 328(4) and (7), 598(1)(a) and (4) and 606(4) and (7) of the Corporation Tax Act 2009.
Title and introductory text
2014 No. 3188 Corporation Tax The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014 Made 1st December 2014 Laid before the House of Commons 2nd December 2014 Coming into force 31st December 2014 The Treasury make the following Regulations in exercise of the powers conferred by sections 310, 328(4) and (7), 598(1)(a) and (4) and 606(4) and (7) of the Corporation Tax Act 2009.
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