{
  "url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019/regulation-11",
  "json_url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019/regulation-11.json",
  "legislation": "ukdsi/2019/9780111187746",
  "legislation_title": "The Capital Allowances (Structures and Buildings Allowances) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment to the Friendly Societies (Modifications of the Tax Acts) Regulations 2012",
  "text": "In the Friendly Societies (Modifications of the Tax Acts) Regulations 2012, after regulation 4 insert—\n“4A. Section 270HG of CAA 2001 (structures and buildings allowances: apportionment of allowances) applies as if for subsection (1) there were substituted—\n“(1) This section applies if the long-term business of the company consists of two or more of—\n(a) basic life assurance and general annuity business,\n(b) non-BLAGAB long-term business, or\n(c) tax exempt business.\n(1A) In subsection (1)(c) “tax exempt business” has the same meaning as in section 57A of FA 2012 (section 57: meaning of “tax exempt business”).”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2012/3008."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 57A is treated by regulation 6 of S.I. 2012/3008 as inserted in the Finance Act 2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111187746/regulation/11",
    "retrieved_at": "2026-10-30T14:59:42.691816+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."
}