{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/regulation-19",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/regulation-19.json",
  "legislation": "uksi/2002/1969",
  "legislation_title": "The Exchange Gains and Losses (Transitional Provisions and Savings) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Modification of regulation 1",
  "text": "In regulation 1 after the definition of “basic valuation” insert—\n““the final accounting period”, in relation to a company, means the company’s accounting period preceding the first accounting period to begin on or after 1st October 2002;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 1 was amended by regulation 3 of S.I. 1996/673."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1969/regulation/19",
    "retrieved_at": "2026-10-29T06:51:40.271171+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."
}