UK Statutory Instrument SI 2004/3271 United Kingdom

The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) Regulations 2004

Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

5 other provisions — procedural and definitional
s.001 Citation, commencement and effect
s.002 Interpretation
s.003 Credits and debits not to be brought into account
s.004 Prescribed debits and credits
s.005 Amounts recognised in determining a company’s profit or loss in relation to held-to-maturity assets

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.