{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-197",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-197.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/16/paragraph/197",
  "kind": "paragraph",
  "number": "197",
  "heading": null,
  "text": "In section 1160 (provision in respect of I minus E basis)—\n(a) for “The remaining provisions of this Chapter apply” substitute “ This Chapter applies ”, and\n(b) for “under the I minus E basis in respect of its life assurance business” substitute “ in respect of its basic life assurance and general annuity business in accordance with the I - E rules ”.",
  "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/197",
    "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."
}