# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006, Regulation 3: Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004


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.”.

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Source: https://www.legislation.gov.uk/uksi/2006/3238/regulation/3 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2006/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.