{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2015/regulation-5",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2015/regulation-5.json",
  "legislation": "uksi/2015/1962",
  "legislation_title": "The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment No. 2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-no-2-regulations-2015",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004",
  "text": "In regulation 3B (prescribed debits and credits in relation to dormant accounts)—\n(a) in paragraphs (2) and (10) for “carrying value” substitute “tax-adjusted carrying value”, and\n(b) in paragraph (10)—\n(i) for “section 317” substitute “section 465B”, and\n(ii) for “regulation 3A(2)” substitute “regulation 3A(9)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 3B was inserted by S.I. 2005/3383 and substituted by S.I. 2007/3432."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 465B of the Corporation Tax Act 2009 was inserted by paragraph 52 of Schedule 7 to the Finance (No 2) Act 2015 (c. 33)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1962/regulation/5",
    "retrieved_at": "2026-10-28T23:29:50.209220+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."
}