# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2005, Regulation 7: Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004


In paragraph (5)(d) of regulation 5 (amounts recognised in determining a company’s profit or loss in relation to held-to-maturity assets) for “greater” substitute “less”.

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Source: https://www.legislation.gov.uk/uksi/2005/3383/regulation/7 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.