Draft legislation: Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014
Amendment to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014.
Documents
Details
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
Richard Daniel
HM Revenue and Customs
Room 3C/06
100 Parliament Street
London
SW1A 2BQ
Telephone: 03000 569 408
Email: richard.daniel@hmrc.gsi.gov.uk