# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2008, Introduction: Introductory text


Corporation Tax
Made 17th December 2008
Laid before the House of Commons 17th December 2008
Coming into force 7th January 2009
The Treasury make the following Regulations in exercise of the powers conferred by sections 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996, paragraph 17C of Schedule 26 to the Finance Act 2002 and paragraphs 52(1) and (2) of Schedule 4 to the Finance Act 2005.

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Source: https://www.legislation.gov.uk/uksi/2008/3237/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2008/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.