diff --git a/libgnucash/backend/sql/gnc-transaction-sql.cpp b/libgnucash/backend/sql/gnc-transaction-sql.cpp
index f2e2b1fc5f..df1c95090b 100644
--- a/libgnucash/backend/sql/gnc-transaction-sql.cpp
+++ b/libgnucash/backend/sql/gnc-transaction-sql.cpp
@@ -225,16 +225,11 @@ load_single_split (GncSqlBackend* sql_be, GncSqlRow& row)
         pSplit = xaccSplitLookup (&split_guid, sql_be->book());
     }
 
-    if (pSplit == NULL)
-    {
-        pSplit = xaccMallocSplit (sql_be->book());
-    }
+    if (pSplit)
+        return pSplit; //Already loaded, nothing to do.
 
-    /* If the split is dirty, don't overwrite it */
-    if (!qof_instance_is_dirty (QOF_INSTANCE (pSplit)))
-    {
-        gnc_sql_load_object (sql_be, row, GNC_ID_SPLIT, pSplit, split_col_table);
-    }
+    pSplit = xaccMallocSplit (sql_be->book());
+    gnc_sql_load_object (sql_be, row, GNC_ID_SPLIT, pSplit, split_col_table);
 
     /*# -ifempty */
     if (pSplit != xaccSplitLookup (&split_guid, sql_be->book()))
@@ -272,7 +267,7 @@ load_splits_for_transactions (GncSqlBackend* sql_be, std::string selector)
     auto result = sql_be->execute_select_statement (stmt);
 
     for (auto row : *result)
-        Split* s = load_single_split (sql_be, row);
+        load_single_split (sql_be, row);
     sql = "SELECT DISTINCT ";
     sql += spkey + " FROM " SPLIT_TABLE " WHERE " + sskey + " IN " + selector;
     gnc_sql_slots_load_for_sql_subquery(sql_be, sql,
@@ -292,14 +287,9 @@ load_single_tx (GncSqlBackend* sql_be, GncSqlRow& row)
     if (guid == NULL) return NULL;
     tx_guid = *guid;
 
-    // Don't overwrite the transaction if it's already been loaded (and possibly modified).
-    // However increase the edit level, it may be modified while loading its splits
     pTx = xaccTransLookup (&tx_guid, sql_be->book());
-    if (pTx != NULL)
-    {
-        xaccTransBeginEdit (pTx);
-        return NULL;
-    }
+    if (pTx)
+        return nullptr; // Nothing to do. 
 
     pTx = xaccMallocTransaction (sql_be->book());
     xaccTransBeginEdit (pTx);