# The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) Regulations 2004, Regulation 3: Credits and debits not to be brought into account


The debits and credits prescribed in regulation 4 shall not be brought into account in the first accounting period of a company beginning on or after 1st January 2005, but shall be brought into account in the first accounting period of the company beginning on or after 1st January 2006.

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Source: https://www.legislation.gov.uk/uksi/2004/3271/regulation/3 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.