{
  "url": "https://openlegislation.uk/local-currency-elections-regulations-1994",
  "json_url": "https://openlegislation.uk/local-currency-elections-regulations-1994.json",
  "id": "uksi/1994/3230",
  "title": "The Local Currency Elections Regulations 1994",
  "short_title": "Local Currency Elections 1994",
  "long_title": "These Regulations, which come into force on 23rd March 1995, make provision for the basic profits or losses of a trade or part trade to be computed and expressed for corporation tax purposes in a currency other than sterling where a company so elects and where certain conditions are satisfied.",
  "citation": "S.I. 1994/3230",
  "type": "uksi",
  "year": "1994",
  "number": "3230",
  "version": "current",
  "date": "1994-12-15",
  "revised": false,
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    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-currency-elections-regulations-1994/introduction",
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      "url": "https://openlegislation.uk/local-currency-elections-regulations-1994/regulation-1",
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    },
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    },
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      "path": "regulation/3",
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    },
    {
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      "heading": "Elections for part trades",
      "url": "https://openlegislation.uk/local-currency-elections-regulations-1994/regulation-4",
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    },
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      "path": "regulation/5",
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      "heading": "Factors affecting determination of local currency",
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      "heading": "Factors relevant to the determination of the primary economic environment",
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    },
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      "kind": "regulation",
      "number": "7",
      "heading": "Provisions supplementary to regulations 4, 5 and 6",
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    },
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      "heading": "Periods for which elections have effect",
      "url": "https://openlegislation.uk/local-currency-elections-regulations-1994/regulation-9",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
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      "heading": "Information to be submitted with elections and effectiveness of elections",
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/local-currency-elections-regulations-1994/signature",
      "extent": null,
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/local-currency-elections-regulations-1994/note",
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    }
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      "id": "ukpga/1993/34",
      "title": "Finance Act 1993",
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        "section/95"
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  "changes_made_to_url": "https://openlegislation.uk/local-currency-elections-regulations-1994/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3230",
    "retrieved_at": "2026-10-29T13:20:05.059381+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."
}