# The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) (Amendment) Regulations 2004, Introduction: Introductory text


This instrument corrects errors in S.I. 2004/3271. It is being issued free of charge to all known recipients of that instrument.
INCOME TAX
Made 16th December 2004
Laid before the House of Commons 17th December 2004
Coming into force 1st January 2005
The Treasury, in exercise of the powers conferred upon them by sections 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2004/3347/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2004/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.