{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/article-2",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008/article-2.json",
  "legislation": "uksi/2008/2673",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2008",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of section 444BA of the Income and Corporation Taxes Act 1988",
  "text": "In section 444BA(11) of Income and Corporation Taxes Act, for the words “chapter 7.5 of the Integrated Prudential Sourcebook” substitute “chapter 1.4 of the Insurance Prudential Sourcebook”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988, c. 1. Section 444BA was inserted by section 166 of, and paragraph 1 of Schedule 32 to, the Finance Act 1996 (c. 8), and was amended by S.I. 2001/3629. Subsection (11) was amended by section 42 of, and paragraph 9 of Schedule 9 to, the Finance Act (No. 2) 2005 (c. 22) with effect in relation to periods of account ending on or after 31 December 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2673/article/2",
    "retrieved_at": "2026-10-29T03:23:38.797210+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."
}