# The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014, Introduction: Introductory text


Corporation Tax
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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Source: https://www.legislation.gov.uk/uksi/2014/3325/introduction (the official version)
Page: https://openlegislation.uk/changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.