{
  "url": "https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-2.json",
  "legislation": "ukdsi/2017/9780111160541",
  "legislation_title": "The Risk Transformation (Tax) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“insurance risk transformation” means the activity specified in article 13A of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001;\n“insurance risk transformation investments” means the investments issued for the purpose of carrying out insurance risk transformation;\n“protected cell company” is a company incorporated under Part 4 of the Risk Transformation Regulations 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/544, article 13A was inserted by regulation 5 of the Risk Transformation Regulations 2017 (S.I. 2017/***)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2017/***."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111160541/regulation/2",
    "retrieved_at": "2026-10-30T15:06:05.442693+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."
}