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


Draft Regulations laid before the House of Commons under section 1310(4) of the Corporation Tax Act 2009, for approval by resolution of that House.
Corporation Tax
Made ***
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/ukdsi/2014/9780111123355/introduction (the official version)
Page: https://openlegislation.uk/draft-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.