The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014
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Change 1
Title and introductory text
2014 No. 3325 Corporation Tax The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014 Made 17th December 2014 Coming into force 31st December 2014 The Treasury make the following Regulations in exercise of the powers conferred by section 465A of the Corporation Tax Act 2009. A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 1310(4) of the Corporation Tax Act 2009.
Title and introductory text
2014 No. 3325 Corporation Tax The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014 Made 17th December 2014 Coming into force 31st December 2014 The Treasury make the following Regulations in exercise of the powers conferred by section 465A of the Corporation Tax Act 2009. A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 1310(4) of the Corporation Tax Act 2009.
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