{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-amendment-regulations-2015/regulation-1",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-amendment-regulations-2015/regulation-1.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": "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 (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015 and come into force on 31st December 2015.\n(2) These Regulations have effect in relation to accounting periods beginning on or after 1st January 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1963/regulation/1",
    "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."
}