{
  "url": "https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-5",
  "json_url": "https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Income tax",
  "text": "The duty to deduct a sum representing income tax under section 874 of ITA 2007 does not apply to the payment of interest made to investors in relation to insurance risk transformation investments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111160541/regulation/5",
    "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."
}