{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-5",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000/regulation-5.json",
  "legislation": "uksi/2000/3315",
  "legislation_title": "The Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-miscellaneous-modifications-regulations-2000",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Modification of the Exchange Gains and Losses (Transitional Provisions) Regulations 1994",
  "text": "In regulation 22(3) for sub-paragraph (b) substitute—\n“(b) a debt shall be disregarded for the purposes of paragraph (1)(b) above unless it is held or owed for the purposes of a business or part of a business and is in a currency other than the local currency of the business or part (whether or not it is the same as the currency of the original debt);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2002/1969",
      "affecting_title": "The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/3315/regulation/5",
    "retrieved_at": "2026-10-29T08:08:32.891280+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."
}