{
  "url": "https://openlegislation.uk/friendly-societies-insurance-business-amendment-regulations-1996/regulation-12",
  "json_url": "https://openlegislation.uk/friendly-societies-insurance-business-amendment-regulations-1996/regulation-12.json",
  "legislation": "uksi/1996/3008",
  "legislation_title": "The Friendly Societies (Insurance Business) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/friendly-societies-insurance-business-amendment-regulations-1996",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Deferred acquisition costs (substitution for regulation concerning listed investments)",
  "text": "For regulation 28 of the 1994 Regulations (listed investments) substitute—\n“Deferred acquisition costs\n28 In the case of general business, the value of deferred acquisition costs shall be the value as determined in accordance with generally accepted accounting concepts, bases and policies or other generally accepted methods appropriate to societies.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3008/regulation/12",
    "retrieved_at": "2026-10-29T12:31:09.195562+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."
}