# Finance Act 2010, Section 62: Accounting standards: loan relationships and derivative contracts


Schedule 19 contains provision conferring powers on the Treasury to make regulations about cases where, in consequence of a change in accounting standards in relation to loan relationships or derivative contracts, there is a change in the way in which a company is permitted or required for accounting purposes to recognise amounts.

---
Source: https://www.legislation.gov.uk/ukpga/2010/13/section/62 (the official version)
Page: https://openlegislation.uk/finance-act-2010/section-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.