{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004.json",
  "id": "uksi/2004/3271",
  "title": "The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) Regulations 2004",
  "short_title": "Loan Relationships and Derivative Contracts (Change Of Accounting Practice) 2004",
  "long_title": "These Regulations make provision for certain credits and debits not to be brought into account in the first accounting period of a company beginning on or after 1st January 2005, are for those credits and debits instead to be brought into account in the first accounting period beginning on or after 1st January 2006.",
  "citation": "S.I. 2004/3271",
  "type": "uksi",
  "year": "2004",
  "number": "3271",
  "version": "current",
  "date": "2004-12-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 68,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/introduction",
      "extent": null,
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    },
    {
      "path": "regulation/1",
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
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    },
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      "heading": "Interpretation",
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      "extent": null,
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    },
    {
      "path": "regulation/3",
      "kind": "regulation",
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      "heading": "Credits and debits not to be brought into account",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Prescribed debits and credits",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amounts recognised in determining a company’s profit or loss in relation to held-to-maturity assets",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
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      "title": "Printed copy",
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      "language": null,
      "date": "2008-12-05",
      "size": null,
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/pdf/uksi_20043271_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/3271/pdfs/uksi_20043271_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2008-12-06",
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    }
  ],
  "outstanding_effects": [
    {
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      "affected_provisions": "reg. 3",
      "affecting": "ukpga/2005/7",
      "affecting_title": "Finance Act 2005",
      "affecting_provisions": "s. 82(1)(d)(2)(4)"
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    {
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      "affecting_title": "The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) (Amendment) Regulations 2004",
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      "affected_provisions": "reg. 4",
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      "affecting_title": "The Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards) Regulations 2007",
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    {
      "type": "modified",
      "affected_provisions": "reg. 3A",
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      "affecting_title": "The Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards) Regulations 2007",
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      "type": "inserted",
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      "title": "Finance Act 1996",
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  "instruments_made_under_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3271",
    "retrieved_at": "2026-10-29T05:13:28.355626+00:00"
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  "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."
}