{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-184",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-184.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/184",
  "kind": "article",
  "number": "184",
  "heading": "Interpretation",
  "text": "(1) Amend regulation 2(1) (interpretation) as follows.\n(2) In the definition of “collective investment scheme” for “75 of the Financial Services Act 1986” substitute “235 of the Financial Services and Markets Act 2000”.\n(3) In the definition of “internal linked fund” for the words from “regulation” to “1996” substitute “section 11.1 of the Prudential Sourcebook (Insurers) and in this definition “the Prudential Sourcebook (Insurers)” means the Interim Prudential Sourcebook for Insurers made by the Financial Services Authority under the Financial Services and Markets Act 2000”.\n(4) In the definition of “insurance company” for “an insurance” to “1982” substitute “an undertaking carrying on the business of effecting or carrying out contracts of insurance and, for the purposes of this definition, “contract of insurance” has the meaning given by Article 3(1) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001”.\n(5) In the definition of “warrant” for the words from “paragraphs” to “1986” substitute “paragraph 14 of Schedule 2 to the Financial Services and Markets Act 2000”.\n(6) The amendment made by paragraph (3) above 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. 184 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/184",
    "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."
}