{
  "url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/introduction.json",
  "legislation": "ukdsi/2014/9780111123355",
  "legislation_title": "The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 1310(4) of the Corporation Tax Act 2009, for approval by resolution of that House.\nCorporation Tax\nMade ***\nComing into force 31st December 2014\nThe Treasury make the following Regulations in exercise of the powers conferred by section 465A of the Corporation Tax Act 2009.\nA draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 1310(4) of the Corporation Tax Act 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 4; sections 465A was inserted by paragraph 1 of Schedule 19 to the Finance Act 2010 (c. 13)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 1310(4) was amended by paragraph 3 of Schedule 19 to the Finance Act 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111123355/introduction",
    "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."
}