{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/3383",
  "legislation_title": "The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nMade 7th December 2005\nLaid before House of Commons 8th December 2005\nComing into force 29th December 2005\nThe Treasury, in exercise of the powers conferred upon them by section 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996, paragraph 17C of Schedule 26 to the Finance Act 2002 and paragraph 52 of Schedule 4 to the Finance Act 2005, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8. Section 85B(3) and (5) was inserted by paragraph 3 of Schedule 10 to the Finance Act 2004 (c. 12) and paragraph 19B was inserted by paragraph 36 of that Schedule."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23 Paragraph 17C was inserted by section 52 of, and paragraph 50 of Schedule 10 to, the Finance Act 2004."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2005 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3383/introduction",
    "retrieved_at": "2026-10-29T04:41:08.372429+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."
}