{
  "url": "https://openlegislation.uk/finance-act-2007/section-39",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-39.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/39",
  "kind": "section",
  "number": "39",
  "heading": "Insurance companies: basis of taxation etc",
  "text": "(1) Part 1 of Schedule 8 contains provision about the basis of taxation of insurance companies and related matters.\n(2) The amendments made by that Part of that Schedule have effect for periods of account of insurance companies beginning on or after 1st January 2007.\n(3) Subsection (2) is subject to the transitional provisions in Part 2 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/39",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}