{
  "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994",
  "json_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994.json",
  "id": "uksi/1994/3226",
  "title": "The Exchange Gains and Losses (Transitional Provisions) Regulations 1994",
  "short_title": "Exchange Gains and Losses (Transitional Provisions) 1994",
  "long_title": "These Regulations, which come into force on 23rd March 1995, apply to assets, currency contracts and liabilities held or owed by a company immediately before the provisions relating to exchange gains and losses contained in Chapter II of the Finance Act 1993 first apply as respects that company.",
  "citation": "S.I. 1994/3226",
  "type": "uksi",
  "year": "1994",
  "number": "3226",
  "version": "current",
  "date": "1994-12-15",
  "revised": false,
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  "unapplied_effects": 33,
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      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994/introduction",
      "extent": null,
      "status": null,
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      "heading": "Interaction with other Exchange Gains and Losses provisions",
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    },
    {
      "path": "regulation/3",
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      "heading": "Delayed application of Chapter II in relation to certain fluctuating debts",
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      "heading": "PRE—COMMENCEMENT GAINS AND LOSSES: CASE I ASSETS AND LIABILITIES AND CAPITAL ASSETS",
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