# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007, Introduction: Introductory text


corporation tax
Made 21st March 2007
Laid before the House of Commons 21st March 2007
Coming into force 11th April 2007
The Treasury make the following Regulations in exercise of the powers conferred by 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/2007/950/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.