{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-122",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-122.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/122",
  "kind": "paragraph",
  "number": "122",
  "heading": null,
  "text": "Paragraphs 120 and 121 do not require an amount to be brought into account if it has already been brought into account under regulations under section 606 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/122",
    "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."
}