# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2005, Regulation 3: Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004


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 1996;”.

---
Source: https://www.legislation.gov.uk/uksi/2005/3383/regulation/3 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.