{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-82",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-82.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/82",
  "kind": "article",
  "number": "82",
  "heading": "Miscellaneous amendments",
  "text": "In the following places for “premiums” substitute “premium”—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) section 172(1)(b);\n(c) the sidenote to section 174 and subsections (1)(a), (2) and (3) of that section;\n(d) section 182(1)(ca);\n(e) section 184(1) (in the definition of “ancillary trust fund”) and (2)(b);\n(f) paragraph 1(b) of Schedule 19;\n(g) the following paragraphs of Schedule 20—\n(i) paragraph 4(1) and (2);\n(ii) paragraph 5(1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 82(a) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 60(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 82 in force at 1.12.2001, see art. 1(2)(a)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 172(1)(b) was substituted by paragraph 2 of Schedule 21 to the Finance Act 1994."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 174 was relevantly amended by paragraph 3 of Schedule 21 to the Finance Act 1994."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 182(1)(ca) was inserted by section 83(2) of the Finance Act 1995 and amended by paragraph 6(a) of Schedule 10, and Part 6(10) of Schedule 18, to the Finance Act 1997."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 184(1) was relevantly amended by paragraph 8 of Schedule 21, and Part 5(25) of Schedule 26, to the Finance Act 1994."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/82",
    "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."
}