# The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) Regulations 2004, Introduction: Introductory text


INCOME TAX
Made 9th December 2004
Laid before the House of Commons 10th December 2004
Coming into force 1st January 2005
The Treasury, in exercise of the powers conferred upon them by sections 85B(3) and (5) and 90A of, and paragraph 19B of Schedule 9 to, the Finance Act 1996 and paragraph 17C of Schedule 26 to the Finance Act 2002, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2004/3271/introduction (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.