{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-insurance-companies-amendment-regulations-1997/note",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-insurance-companies-amendment-regulations-1997/note.json",
  "legislation": "uksi/1997/1155",
  "legislation_title": "The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-insurance-companies-amendment-regulations-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend regulation 7 of the Exchange Gains and Losses (Insurance Companies) Regulations 1994 (S.I. 1994/3231 as amended by S.I. 1996/673) by extending assets to which that regulation applies so as to include shares in an open-ended investment company incorporated in the United Kingdom that are denominated in a currency other than sterling.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1155/note",
    "retrieved_at": "2026-10-29T12:09:01.142203+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."
}