{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-107",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-107.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/16/paragraph/107",
  "kind": "paragraph",
  "number": "107",
  "heading": null,
  "text": "(1) Part 2 of Schedule 1 (index of defined expressions) is amended as follows.\n(2) Omit the entry for “life assurance business”.\n(3) Insert the following entries at the appropriate places—\n“\nbasic life assurance and general annuity business\nsections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)\n”\n“\nI - E rules\nsection 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)\n”\n“\ninsurance company\nsection 65 of FA 2012 (as applied by section 141(2) of that Act)\n”\n“\nlong-term business\nsection 63(1) of FA 2012 (as applied by section 141(2) of that Act)\n”\n“\nnon-BLAGAB long-term business\nsections 66 and 67 of FA 2012 (as applied by section 141(2) of that Act)\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/107",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}