# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment No. 2) Regulations 2015, Regulation 5: Amendments to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004


In regulation 3B (prescribed debits and credits in relation to dormant accounts)—
(a) in paragraphs (2) and (10) for “carrying value” substitute “tax-adjusted carrying value”, and
(b) in paragraph (10)—
(i) for “section 317” substitute “section 465B”, and
(ii) for “regulation 3A(2)” substitute “regulation 3A(9)”.

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Source: https://www.legislation.gov.uk/uksi/2015/1962/regulation/5 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2015/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.