# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014, Introduction: Introductory text


Corporation Tax
Made 1st December 2014
Laid before the House of Commons 2nd December 2014
Coming into force 31st December 2014
The Treasury make the following Regulations in exercise of the powers conferred by sections 319 and 598 of the Corporation Tax Act 2009.

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Source: https://www.legislation.gov.uk/uksi/2014/3187/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.