{
  "legislation": {
    "id": "uksi/1994/3226",
    "title": "The Exchange Gains and Losses (Transitional Provisions) Regulations 1994",
    "short_title": "Exchange Gains and Losses (Transitional Provisions) 1994",
    "citation": "S.I. 1994/3226",
    "type": "uksi",
    "date": "1994-12-15",
    "revised": false,
    "unapplied_effects": 33,
    "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"
  },
  "direction": "made_by",
  "changes": 2,
  "count": 2,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/1994/3228",
      "title": "The Exchange Gains and Losses (Deferral of Gains and Losses) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-deferral-of-gains-and-losses-regulations-1994",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994/changes/by-it.json?with=uksi%2F1994%2F3228"
    },
    {
      "id": "uksi/1994/3227",
      "title": "The Exchange Gains and Losses (Alternative Method of Calculation of Gain or Loss) Regulations 1994",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-alternative-method-of-calculation-of-gain-or-loss-regulations-1994",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/exchange-gains-and-losses-transitional-provisions-regulations-1994/changes/by-it.json?with=uksi%2F1994%2F3227"
    }
  ],
  "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."
}