{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005/regulation-4.json",
  "legislation": "uksi/2005/3422",
  "legislation_title": "The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Exchange gain or loss : general",
  "text": "In these Regulations exchange gain or loss shall not include any debits or credits referred to in regulation 4(1), (3) and (4) of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2004/3271."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3422/regulation/4",
    "retrieved_at": "2026-10-29T04:40:57.036036+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."
}