{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-18/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-18/paragraph-4.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/18/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In this Schedule—\n. . .\n. . .\n“non-life mutual business” means any mutual trading, or any mutual insurance or other mutual business, which (in either case) is not life assurance business.\n. . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Definition of “the I minus E basis” in Sch. 18 para. 4 repealed (coming into force in accordance with Pt. IV Ch. II (ss. 80-105) of the repealing Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3), Note"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Definition of “life assurance business” in Sch. 18 para. 4 omitted (1.5.1995 with effect as mentioned in Sch. 8 para. 57(1) of the amending Act) by virtue of 1995 c. 4, s. 51, Sch. 8 Pt. I para. 10(4) (with Sch. 8 paras. 55(2), 57(1))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 18 para. 4 repealed (the repeal coming into force in accordance with Pt. IV Ch. II (ss. 80-105) of the repealing Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3), Note"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/18/paragraph/4",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}