{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-140",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-140.json",
  "legislation": "uksi/2001/3629",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001",
  "path": "article/140",
  "kind": "article",
  "number": "140",
  "heading": "Prescribed percentage rates of return",
  "text": "In regulation 7(11) of the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 (prescribed percentage rates of return for the purposes of regulations 4 and 5)—\n(a) in sub-paragraph (a) for “long term” substitute “long-term”;\n(b) in sub-paragraph (b)(i) and (ii) for “long term business” substitute “long-term insurance”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 140 in force at 1.12.2001, see art. 1(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/140",
    "retrieved_at": "2026-10-29T07:25:32.387063+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."
}