Introductory Text1.Citation, commencement and effect2.Amendment of the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 20023.Amendment of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 20044.Amendment of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004SignatureExplanatory Note