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Regulation 4 Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004

Original text. Later amendments are not shown.

In regulation 3 (credits and debits not brought into account)—

(a)

after “but” insert “, subject to regulation 3C,”; and

(b)

for “in the first accounting period of the company beginning on or after 1st January 2006” substitute “in accordance with regulations 3A and 3B”.