{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/article-5",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/article-5.json",
  "legislation": "ukdsi/2009/9780111480915",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendments of enactments for references about accounts, reports, returns, etc",
  "text": "(1) In ICTA, section 444BC(1) (insurance companies: modification of rules about equalisation reserves for general business, etc): substitute as follows for everything from “paragraph 52” to “1985”—\n“paragraphs 57 to 59 in Section E of Part 2 of Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008”.\n(2) In—\n(a) ICTA, section 755B(2)(a) (amendment of return where general insurance business of foreign company accounted for on non-annual basis), and\n(b) FA 1998, Schedule 18, Part 10, paragraph 85(1), first indent (company tax returns: non-annual accounting of general insurance business):\nsubstitute as follows for everything from “paragraph 52” to “1985”—\n“paragraph 58 in Section E of Part 2 of Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008”.\n(3) In ICTA, section 755B(2)(b): substitute “58” for “52”.\n(4) In ICTA, section 755B(4): substitute “58 of Schedule 3 to those Regulations” for everything from “52” to “1985”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 444BC(1) was inserted by the Finance Act 1996 (c. 8), Schedule 32, paragraph 1 and amended by S.I. 2001/3629."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2008/410, to which there are amendments not relevant to this Order."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Sections 755B(2) and 755B(4) were inserted by the Finance Act 1998 (c. 36), Schedule 17, paragraph 14."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1998 c. 36."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111480915/article/5",
    "retrieved_at": "2026-10-30T14:57:04.810258+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."
}