Policy paper

Taxation of corporate debt and derivative contracts amendments to the Disregard Regulations 2004 - Tax Information and Impact Note

This Tax Information and Impact Note is about technical issues concerning the operation of the Disregard Regulations, in connection with the elections that companies can make under these regulations.

• From: HM Revenue & Customs
• Published: 7 August 2014
• Last updated: 23 December 2014 — See all updates

Documents

Taxation of corporate debt and derivative contracts amendments to the Disregard Regulations 2004 - Tax Information and Impact Note

PDF, 32.2 KB, 3 pages

Details

The measure will address certain technical issues concerning the operation of the Disregard Regulations, principally in connection with the elections that companies can make under these regulations.

Legislation for this measure has been published at The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014

This measure looks to ease the impact of accountancy changes that become mandatory for many companies from 1 January 2015.

Published 7 August 2014
Last updated 23 December 2014 + show all updates

1. 23 December 2014

   Legislation for this measure has now been published and a link to the legislation provided

2. 7 August 2014

   First published.