{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2004/regulation-2.json",
  "legislation": "uksi/2004/3347",
  "legislation_title": "The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2004",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the principal Regulations",
  "text": "(1) The principal Regulations are amended as follows.\n(2) In regulation 4(7)—\n(a) for “an asset representing” substitute “a liability representing”;\n(b) for “the debit falling” substitute “the credit falling”; and\n(c) for “interest receivable” substitute “interest payable”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3347/regulation/2",
    "retrieved_at": "2026-10-29T05:12:54.056027+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."
}