# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2005, Regulation 4: Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004


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”.

---
Source: https://www.legislation.gov.uk/uksi/2005/3383/regulation/4 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.