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Draft legislation: Corporation Tax loan relationships and derivative contracts - changes in accounting standards

This page contains discussion papers and draft legislation relating to changes in Corporation Tax rules on loan relationships and derivative contracts arising from proposed amendments to International Accounting Standard 39.

13 July 2011

• Update on amendments to the Corporation Tax rules on loan relationships and derivative contracts arising from the introduction of IFRS 9 (PDF 34K)

16 September 2010

• Discussion paper 3: draft regulations on amendments to the Corporation Tax rules on loan relationships and derivative contracts arising from the introduction of IFRS 9 (PDF 64K)

12 May 2010

• Discussion paper 1: Amendments to the Corporation Tax rules on loan relationships and derivative contracts arising from the introduction of IFRS 9 (PDF 33K)
• Discussion paper 2: Do we need to amend the loan relationships framework for dealing with accounting changes? (PDF 36K)

12 February 2010

• Technical note on changes in accounting standards and draft legislation (PDF 23K)

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