{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-117",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-117.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/7/paragraph/117",
  "kind": "paragraph",
  "number": "117",
  "heading": null,
  "text": "Paragraphs 115 and 116 do not require an amount to be brought into account if it has already been brought into account under regulations under—\n(a) section 151E of TCGA 1992 (exchange gains and losses from loan relationships: regulations), or\n(b) section 328 of CTA 2009 (exchange gains and losses).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/117",
    "retrieved_at": "2026-10-29T09:06:40.127260+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."
}