# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment No. 2) Regulations 2015, Introduction: Introductory text


Corporation Tax
Made 3rd December 2015
Laid before the House of Commons 7th December 2015
Coming into force 31st December 2015
The Treasury make the following Regulations in exercise of the powers conferred by sections 319 and 598 of the Corporation Tax Act 2009.

---
Source: https://www.legislation.gov.uk/uksi/2015/1962/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.