{
  "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014",
  "json_url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014.json",
  "id": "ukdsi/2014/9780111123355",
  "title": "The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014",
  "short_title": "Changes in Accounting Standards (Loan Relationships and Derivative Contracts) 2014",
  "long_title": "These Regulations amend the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 and the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 to make provision in relation to bringing into account debits and credits in respect of loan relationships treated as permanent as equity for accounting purposes.",
  "citation": "Draft 2014, ISBN 9780111123355",
  "type": "ukdsi",
  "year": "2014",
  "number": "9780111123355",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002",
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004",
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004",
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2014-11-18",
      "size": 42801,
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/pdf/ukdsi_9780111123355_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111123355/pdfs/ukdsi_9780111123355_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2014-11-18",
      "size": 35896,
      "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/pdf/ukdsiem_9780111123355_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111123355/pdfs/ukdsiem_9780111123355_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2009/4",
      "title": "Corporation Tax Act 2009",
      "url": "https://openlegislation.uk/corporation-tax-act-2009",
      "provisions": [
        "section/465A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111123355",
    "retrieved_at": "2026-10-30T15:11:41.375801+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}