{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/regulation-28",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/regulation-28.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/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Introduction",
  "text": "The Exchange Gains and Losses (Miscellaneous Modifications) Regulations 2000 are modified in accordance with regulations 29 and 30 below and, as modified, continue to have effect (notwithstanding the repeal of sections 164(14), 167(1) and (4) to (6) of, and Schedules 15 and 16 to, the Finance Act 1993 by sections 79(1)(b) and 141 of, and Part 3(10) of Schedule 40 to, the Finance Act 2002).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2000/3315."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1969/regulation/28",
    "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."
}