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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) (No. 2) Regulations 2007 and shall come into force on 27th December 2007.

(2)

These Regulations have effect in relation to accounting periods beginning on or after 1st January 2008.