# The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2016, Introduction: Introductory text


This Statutory Instrument has been printed in substitution of the SI of the same number which did not reflect the original version as signed by the Lords Commissioners and is being issued free of charge to all known recipients of that Statutory Instrument.
Corporation Tax
Made 15th December 2016
Coming into force 6th January 2016
Laid before the House of Commons 16th December 2016
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/2016/1234/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2016/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.