# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) (No. 2) Regulations 2007, Regulation 1: Citation, commencement and effect


(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.

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Source: https://www.legislation.gov.uk/uksi/2007/3432/regulation/1 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2007/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.