{
  "legislation": {
    "id": "uksi/2005/3422",
    "title": "The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005",
    "short_title": "Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) 2005",
    "citation": "S.I. 2005/3422",
    "type": "uksi",
    "date": "2005-12-12",
    "revised": false,
    "unapplied_effects": 10,
    "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005",
    "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005.json"
  },
  "direction": "made_to",
  "changes": 10,
  "count": 2,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "ukpga/2022/3",
      "title": "Finance Act 2022",
      "url": "https://openlegislation.uk/finance-act-2022",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005/changes.json?with=ukpga%2F2022%2F3"
    },
    {
      "id": "uksi/2015/1963",
      "title": "The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-amendment-regulations-2015",
      "changes": 8,
      "outstanding": 8,
      "changes_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005/changes.json?with=uksi%2F2015%2F1963"
    }
  ],
  "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."
}