{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-9",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-9.json",
  "legislation": "ukdsi/2008/9780110810126",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008",
  "path": "article/9",
  "kind": "article",
  "number": "9",
  "heading": "Insurance companies: apportionment of income and gains",
  "text": "In section 432A(8A), in the definition of a reattribution that is “relevant”, for “section 425 of the Companies Act 1985” substitute “Part 26 of the Companies Act 2006”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 432A was inserted by paragraph 4 of Schedule 6 to the Finance Act 1990 (c. 29); subsection (8A) was inserted by S.I. 2005/3465."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110810126/article/9",
    "retrieved_at": "2026-10-30T15:16:47.784318+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."
}