{
  "url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015",
  "json_url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015.json",
  "id": "uksi/2015/1999",
  "title": "The Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015",
  "short_title": "Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) 2015",
  "long_title": "Section 26 of the Finance Act 2012 (c.14) repeals (with consequential amendments) sections 444BA to 444BD of the Income and Corporation Taxes Act 1988 (c.1) which make provision for equalisation reserves for the purposes of general insurers.",
  "citation": "S.I. 2015/1999",
  "type": "uksi",
  "year": "2015",
  "number": "1999",
  "version": "current",
  "date": "2015-12-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Specified Day",
      "url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2015-12-10",
      "size": 28283,
      "url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/pdf/uksi_20151999_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2015/1999/pdfs/uksi_20151999_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2012/14",
      "title": "Finance Act 2012",
      "url": "https://openlegislation.uk/finance-act-2012",
      "provisions": [
        "section/26",
        "section/30"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2012-sections-26-and-30-abolition-of-relief-for-equalisation-reserves-specified-day-order-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1999",
    "retrieved_at": "2026-10-28T23:29:28.474850+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."
}