{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005.json",
  "id": "uksi/2005/3383",
  "title": "The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2005",
  "short_title": "Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2005",
  "long_title": "These Regulations amend the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004 (S.I. 2004/3271, as amended by S.I. 2004/3347; the “Principal Regulations”) which made provision for certain debits and credits not to be brought into account in the first accounting period beginning on or after 1st January 2005 but to be brought into account in the first accounting period beginning on or after 1st January 2006.",
  "citation": "S.I. 2005/3383",
  "type": "uksi",
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  "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."
}