Statutory Instruments
2011 No. 2912
Corporation Tax
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011
Made
at 9.30 a.m. on 6th December 2011
Laid before the House of Commons
at 11.30 a.m. on 6th December 2011
Coming into force
at 11.45 a.m. on 6th December 2011
The Treasury make the following Regulations in exercise of the powers conferred by sections 328(4), 598(1) and 606(4) of the Corporation Tax Act 2009(1).
(1)