{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2006/introduction.json",
  "legislation": "uksi/2006/3238",
  "legislation_title": "The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "corporation tax\nMade 6th December 2006\nLaid before the House of Commons 6th December 2006\nComing into force 27th December 2006\nThe Treasury make the following Regulations in exercise of the powers conferred by section 85B(3) and (5) of, and paragraph 19B of Schedule 9 to, the Finance Act 1996 and paragraph 17C of Schedule 26 to the Finance Act 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8; section 85B was inserted by paragraph 3 of Schedule 10 to the Finance Act 2004 (c.12) and paragraph 19B of Schedule 9 was inserted by paragraph 36 of Schedule 10 to the Finance Act 2004. Section 85B(3) was amended by paragraph 26(4) of Schedule 4 to the Finance Act 2005 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23; paragraph 17C of Schedule 26 was inserted by paragraph 50 of Schedule 10 to the Finance Act 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3238/introduction",
    "retrieved_at": "2026-10-29T04:14:10.634901+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."
}