# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2005, Introduction: Introductory text


CORPORATION TAX
Made 7th December 2005
Laid before House of Commons 8th December 2005
Coming into force 29th December 2005
The Treasury, in exercise of the powers conferred upon them by section 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996, paragraph 17C of Schedule 26 to the Finance Act 2002 and paragraph 52 of Schedule 4 to the Finance Act 2005, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2005/3383/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.