{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-amendment-regulations-1996/regulation-7",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-amendment-regulations-1996/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) In regulation 14—\n(a) paragraphs (2) to (4) shall be omitted;\n(b) in paragraph (5) for the words from “paragraph (2) above” to “paragraph (3) above” there shall be substituted “regulation 13”;\n(c) paragraph (10) shall be omitted.\n(2) Paragraph (1) shall have effect with respect to any disposal of an asset to which regulation 6(3) applies that is made on or after 1st April 1996.",
  "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/7",
    "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."
}