{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-15",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-15.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/15",
  "kind": "article",
  "number": "15",
  "heading": "Insurance business: application of sections 43A to 43E of the Taxes Act",
  "text": "(1) In section 43F(1) (insurance business) for “Part II of the Insurance Companies Act 1982” substitute “Chapter 9 of the Prudential Sourcebook (Insurers)”.\n(2) 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. 15 in force at 1.12.2001, see art. 1(2)(a)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 43F was inserted, together with sections 43A to 43E and 43G, by section 110 of the Finance Act 2000 (c. 17)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1982 c. 50."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/15",
    "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."
}