The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004

s.001

Citation, commencement and effect

s.002

Interpretation

s.003

Exchange gains or losses arising from liabilities or assets hedging shares etc.

s.004

Exchange gains or losses arising from derivative contracts hedging shares etc.

s.004

Relevant value

s.004

Relevant time

s.004

Review period

s.005

Regulations 3 and 4: supplementary

s.005

Net investment hedge of foreign operations

s.005

Derivatives hedging acquisitions and disposals of shareholdings

s.006

Application of regulations 7, 8 and 9 in relation to derivative contracts where fair value accounting applies

s.006

Election to apply regulations 7, 8 or 9

s.006

Effect of elections on group member replacing another as party to derivative contract: regulations 7 and 8

s.006

Effect of elections on transfers within groups: regulation 9

s.006

Transfers within groups where no election under regulation 6A

s.007

Fair value profits or losses arising from derivative contracts which are currency contracts

s.007

Exchange gains or losses arising from derivative contracts hedging anticipated or future proceeds from certain issues of shares

s.008

Profits or losses arising from derivative contracts which are commodity contracts or debt contracts

s.009

Profits or losses arising from derivative contracts which are interest rate contracts

s.009

Profits or losses arising from designated cash flow hedges

s.010

Bringing fair value profits or losses into account on currency and commodity contracts

s.010

Bringing exchange gains into account on contracts to which regulation 7A applies

s.011

Profits and losses arising from loan relationships with embedded derivatives

s.012

(1) For the purposes of section 310(1) of CTA 2009...

s.012

Loan relationships as permanent as equity

s.013

Transitional provision: exchange losses arising from contracts to which regulation 7A applies