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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2008 and shall come into force on 7th January 2009.

(2)

Regulation 4 has effect in relation to periods of account beginning on or after 1st January 2008 and ending after 31 December 2008.

(3)

Regulation 5 has effect in relation to periods of account beginning on or after 1st January 2009.