{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-bringing-into-account-gains-or-losses-amendment-regulations-2004/regulation-9",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-bringing-into-account-gains-or-losses-amendment-regulations-2004/regulation-9.json",
  "legislation": "uksi/2004/3259",
  "legislation_title": "The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-bringing-into-account-gains-or-losses-amendment-regulations-2004",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendments to the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002",
  "text": "(1) Amend regulation 13 as follows.\n(2) For the heading to the regulation, substitute “Cases where matched assets represent loan relationships”.\n(3) In paragraph (1) for “paragraph (2)” substitute “paragraphs (2) and (2A)”.\n(4) After sub-paragraph (2) insert—\n“(2A) The circumstances prescribed by this paragraph are where there is a disposal of an asset in an accounting period beginning on or after 1st January 2005 representing a loan relationship in relation to which exchange gains or losses were recognised in the company’s statement of recognised gains and losses or statement of changes in equity.”.\n(5) In paragraph (4) for “subsection (4) of section 84A” substitute “paragraphs (2) and (2A)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3259/regulation/9",
    "retrieved_at": "2026-10-29T05:13:37.239742+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."
}