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Regulation 3 Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004

Original text. Later amendments are not shown.

For regulation 3 substitute—

“Prescribed debits and credits to be brought into account: general

3.

Subject to regulation 3C, the debits and credits prescribed in regulation 4 shall be brought into account in accordance with regulations 3A and 3B in an accounting period of the company beginning on or after 1st January 2006.”.