# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment No. 2) Regulations 2015, Regulation 8: Amendments to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004


Omit regulation 5 (amounts recognised in determining a company’s profit or loss in relation to held-to-maturity assets).

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Source: https://www.legislation.gov.uk/uksi/2015/1962/regulation/8 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2015/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.