# The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014, Regulation 4: Amendment of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004


(1) The Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004 are amended as follows.
(2) In regulation 3 (prescribed debits and credits brought into account: general), after “regulation 3C” insert “and regulations 7, 8 and 12A of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004”.

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Source: https://www.legislation.gov.uk/ukdsi/2014/9780111123355/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.