{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-148",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-148.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/148",
  "kind": "article",
  "number": "148",
  "heading": "Non-annual accounts: tax returns prepared on an annual basis",
  "text": "(1) Amend regulation 5 (non-annual accounts: tax returns prepared on an annual basis) as follows.\n(2) In paragraph (1)—\n(a) in sub-paragraph (a) for “17 of the 1982 Act” substitute “9.3 of the Prudential Sourcebook (Insurers)”;\n(b) in sub-paragraph (b) for “return under section 11 of the Management Act” substitute “company tax return”.\n(3) In paragraph (4)—\n(a) for “Secretary of State pursuant to section 22 of the 1982 Act” substitute “Financial Services Authority pursuant to Chapter 9 of the Prudential Sourcebook (Insurers)”;\n(b) for “prescribed by the Insurance Companies (Accounts and Statements) Regulations 1996” substitute “prescribed by the Accounts and Statements Rules contained in that Chapter”.\n(4) This Article has effect in relation to periods of account ending on or after 1st December 2001.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 148 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/148",
    "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."
}