{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2005/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004",
  "text": "In regulation 2 (interpretation) after the definition of “amortised cost basis of accounting” insert—\n““earlier period” and “later period” have the meanings given in paragraph 19A of Schedule 9 to the Finance Act 1996;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 19A was inserted by paragraph 36 of Schedule 10 to the Finance Act 2004 and amended by sections 80 and 104 of, and paragraph 31 of Schedule 4 and Part 2(7) of Schedule 11 to the Finance Act 2005."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3383/regulation/3",
    "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."
}