{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-amendment-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-amendment-regulations-1996/regulation-3.json",
  "legislation": "uksi/1996/1349",
  "legislation_title": "The Exchange Gains and Losses (Transitional Provisions) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-amendment-regulations-1996",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 1(3) after sub-paragraph (b) the following sub-paragraph shall be inserted—\n“(ba) “discounted debt” has the same meaning as “relevant discounted security” as that term is defined for the purposes of Schedule 13 to the Finance Act 1996 by paragraphs 3 and 14(1) of that Schedule;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1349/regulation/3",
    "retrieved_at": "2026-10-29T12:43:21.148278+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."
}