{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2002/article-4",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2002/article-4.json",
  "legislation": "uksi/2002/1409",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2002",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2002",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995",
  "text": "(1) Amend regulation 10 of the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 (exclusion of policy and contract from section 442A) in accordance with paragraphs (2) and (3).\n(2) Make the present provision paragraph (1) and for sub-paragraph (a) of that paragraph substitute—\n“(a) any policy which evidences a contract of long-term insurance which is neither—\n(i) a qualifying contract of insurance, nor\n(ii) a reinsurance contract; and”.\n(3) After paragraph (1) add—\n“(2) In paragraph (1)(a) above, “contract of long-term insurance” means any contract which falls within Part 2 of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 and “qualifying contract of insurance” has the meaning given by article 3(1) of that Order.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/1730."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2001/544."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1409/article/4",
    "retrieved_at": "2026-10-29T06:56:05.823156+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."
}