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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) Regulations 2004 and shall come into force on 1st January 2005.

(2)

These Regulations have effect in relation to periods of account beginning on or after 1st January 2005.