# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment No. 2) Regulations 2015, Regulation 7: Amendments to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004


In regulation 4 (prescribed debits and credits), in paragraph (1)—
(a) for “in any accounting period of a company beginning on or after 1st January 2005” substitute “which represent an adjustment arising from a change in accounting policy”,
(b) for sub-paragraph (a) substitute—
“(a) section 308 of CTA 2009;”, and
(c) for sub-paragraph (c) substitute—
“(c) section 597 of CTA 2009;”.

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Source: https://www.legislation.gov.uk/uksi/2015/1962/regulation/7 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2015/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.