{
  "url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017/regulation-4",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017/regulation-4.json",
  "legislation": "uksi/2017/1227",
  "legislation_title": "The Corporate Interest Restriction (Consequential Amendments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment to the Taxation of Insurance Securitisation Companies Regulations 2007",
  "text": "(1) The Taxation of Insurance Securitisation Companies Regulations 2007 are amended as follows.\n(2) At the end insert—\n“The Taxation (International and Other Provisions) Act 2010\n12. Section 414(3)(b) (qualifying net group-interest expense, results dependent securities) of TIOPA 2010 does not apply in relation to any interest paid or other distribution made by an insurance securitisation company.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2007/3402, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1227/regulation/4",
    "retrieved_at": "2026-10-28T23:05:05.320462+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."
}