{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/regulation-6",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-and-savings-regulations-2002/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Modification of regulation 7",
  "text": "n regulation 7(2)—\n(a) after the definition of “the cumulative taxed loss” insert—\n““the final accounting period”, in relation to a company, means the company’s accounting period preceding the relevant accounting period;”;\n(b) omit the words from “and any reference” to the end.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1969/regulation/6",
    "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."
}