# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) (No. 2) Regulations 2007, Introduction: Introductory text


corporation tax
Made 5th December 2007
Laid before the House of Commons 6th December 2007
Coming into force 27th December 2007
The Treasury make the following Regulations in exercise of the powers conferred by section 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996.

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Source: https://www.legislation.gov.uk/uksi/2007/3432/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.