{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-bringing-into-account-gains-or-losses-amendment-regulations-2013",
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  "id": "uksi/2013/1843",
  "title": "The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2013",
  "short_title": "Exchange Gains and Losses (Bringing into Account Gains or Losses) 2013",
  "long_title": "These Regulations amend the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002, which provide for exchange gains or losses on loan relationships or derivative contracts which hedge foreign exchange risk from a company’s investment in a foreign enterprise, and which have previously been disregarded for corporation tax purposes, to be brought back into account in specified circumstances.",
  "citation": "S.I. 2013/1843",
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  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}