{
  "url": "https://openlegislation.uk/local-currency-elections-regulations-1994/regulation-7",
  "json_url": "https://openlegislation.uk/local-currency-elections-regulations-1994/regulation-7.json",
  "legislation": "uksi/1994/3230",
  "legislation_title": "The Local Currency Elections Regulations 1994",
  "legislation_url": "https://openlegislation.uk/local-currency-elections-regulations-1994",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Provisions supplementary to regulations 4, 5 and 6",
  "text": "(1) Where the election specifies more than one currency for parts of a trade, regulations 4, 5 and 6 shall apply separately in relation to each currency and each part of the trade.\n(2) In regulations 4, 5 and 6, except where the context otherwise requires—\n(a) any reference to accounts, in relation to an election, is a reference to the accounts of the company making the election for the accounting period for which the election is to have effect; and\n(b) any reference to relevant accounting records, in relation to an election, is a reference to the accounting records, relating to the trade or that part of a trade to which the election refers, for the accounting period for which the election is to have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3230/regulation/7",
    "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."
}