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Regulation 3 Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004

Original text. Later amendments are not shown.

In regulation 2 (interpretation) after the definition of “amortised cost basis of accounting” insert—

  • ““earlier period” and “later period” have the meanings given in paragraph 19A of Schedule 9 to the Finance Act 1996f1;”.

Annotations

Footnotes

f1

Paragraph 19A was inserted by paragraph 36 of Schedule 10 to the Finance Act 2004 and amended by sections 80 and 104 of, and paragraph 31 of Schedule 4 and Part 2(7) of Schedule 11 to the Finance Act 2005.