{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/3237",
  "legislation_title": "The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 17th December 2008\nLaid before the House of Commons 17th December 2008\nComing into force 7th January 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 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 paragraphs 52(1) and (2) of Schedule 4 to the Finance Act 2005.",
  "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). Paragraph 19B was inserted by paragraph 36 of that Schedule."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23; paragraph 17C was inserted by 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/2008/3237/introduction",
    "retrieved_at": "2026-10-29T03:19:58.335593+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."
}