{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2008/regulation-1",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-amendment-regulations-2008/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2008 and shall come into force on 7th January 2009.\n(2) Regulation 4 has effect in relation to periods of account beginning on or after 1st January 2008 and ending after 31 December 2008.\n(3) Regulation 5 has effect in relation to periods of account beginning on or after 1st January 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3237/regulation/1",
    "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."
}