{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/regulation-1",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004/regulation-1.json",
  "legislation": "uksi/2004/3271",
  "legislation_title": "The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004",
  "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) Regulations 2004 and shall come into force on 1st January 2005.\n(2) These Regulations have effect in relation to periods of account beginning on or after 1st January 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3271/regulation/1",
    "retrieved_at": "2026-10-29T05:13:28.355626+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."
}