# Finance (No. 2) Act 2017, Paragraph 29


(1) For the purposes of Part 10 of TIOPA 2010 a debit or credit to which this paragraph applies is to be ignored.
(2) This paragraph applies to a debit or credit if—
(a) it is brought into account under the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004 (S.I. 2004/3271), and
(b) the later period, in relation to the change of accounting policy to which the debit or credit relates, begins before 1 April 2017.
(3) In sub-paragraph (2) “the later period” has the same meaning as in the regulations mentioned in that sub-paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/5/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.