{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2007",
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  "id": "uksi/2007/950",
  "title": "The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007",
  "short_title": "Loan Relationships and Derivative Contracts (Change of Accounting Practice) 2007",
  "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. 2005/3383 and 2006/3238: “the Principal Regulations”) which make 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 over a ten year period, in the first accounting period beginning on or after 1st January 2006, or not to be brought into account for any period.",
  "citation": "S.I. 2007/950",
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}