Policy paper

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.

• From: HM Revenue & Customs
• Published: 7 August 2014

Documents

Draft legislation: Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014

PDF, 33.4 KB, 4 pages

Draft legislation: Explanatory Memorandum to Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014

PDF, 26.6 KB, 4 pages

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

Published 7 August 2014