{
  "url": "https://openlegislation.uk/draft-capital-requirements-amendment-eu-exit-regulations-2018/regulation-90",
  "json_url": "https://openlegislation.uk/draft-capital-requirements-amendment-eu-exit-regulations-2018/regulation-90.json",
  "legislation": "ukdsi/2018/9780111174661",
  "legislation_title": "The Capital Requirements (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-capital-requirements-amendment-eu-exit-regulations-2018",
  "path": "regulation/90",
  "kind": "regulation",
  "number": "90",
  "heading": "Article 39 (tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability)",
  "text": "In Article 39 (tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability), in paragraph 2—\n(a) in point (b), after “applicable national tax law” insert “of the United Kingdom, or any part of it, or of a third country”;\n(b) in point (c), for “the central government of the Member State in which the institution is incorporated” substitute “the government of the United Kingdom”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174661/regulation/90",
    "retrieved_at": "2026-10-30T15:03:25.220106+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."
}