{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2006/regulation-6",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2006/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004",
  "text": "In regulation 4 (prescribed debits and credits), in paragraph (3), for the words following “date on which” substitute “the asset or liability falls to be fully discharged is within the same accounting period as that in which the debits or credits falling within this paragraph arise.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3238/regulation/6",
    "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."
}