# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006, Introduction: Introductory text


corporation tax
Made 6th December 2006
Laid before the House of Commons 6th December 2006
Coming into force 27th December 2006
The Treasury make the following Regulations in exercise of the powers conferred by section 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996 and paragraph 17C of Schedule 26 to the Finance Act 2002.

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Source: https://www.legislation.gov.uk/uksi/2006/3238/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2006/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.