{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-amendment-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-amendment-regulations-2015/introduction.json",
  "legislation": "uksi/2015/1963",
  "legislation_title": "The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-amendment-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 3rd December 2015\nLaid before the House of Commons 7th December 2015\nComing into force 31st December 2015\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 475(3) and 705(3) of the Corporation Tax Act 2009",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1963/introduction",
    "retrieved_at": "2026-10-28T23:29:49.468650+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."
}