{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-151",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-151.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/151",
  "kind": "article",
  "number": "151",
  "heading": "Miscellaneous amendments",
  "text": "(1) For “section 34A regulations” substitute “equalisation reserves rules” in the following places—\n(a) regulation 3(3)(a);\n(b) regulation 4(1)(a);\n(c) regulation 5(2) (twice);\n(d) regulation 6(1), (2) and (4);\n(e) regulation 7(1)(a), (3) and (6);\n(f) regulation 8(1)(a), (2) and (4);\n(g) regulation 8A(3);\n(h) the heading to regulation 9 and paragraph (3) of that regulation;\n(i) regulation 10(1), (2)(a), (3) and (5);\n(j) regulation 12.\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. 151 in force at 1.12.2001, see art. 1(2)(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 8A was inserted by regulation 7(3) of S.I. 1999/1408."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/151",
    "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."
}