{
  "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-4",
  "json_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-4.json",
  "legislation": "uksi/2012/3008",
  "legislation_title": "The Friendly Societies (Modifications of the Tax Acts) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "Section 255 of CAA 2001 (apportionment of allowances and charges) applies as if for subsection (1) there were substituted—\n“(1) This section applies if the long-term business of the company consists of two or more of—\n(a) basic life assurance and general annuity business,\n(b) non-BLAGAB long-term business, or\n(c) tax exempt business.\n(1A) In subsection (1)(c) “tax exempt business” has the same meaning as in section 57A of FA 2012 (section 57: meaning of “tax exempt business”).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 31.12.2012, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2. Section 255 has been substituted by paragraph 98 of Schedule 16 to the Finance Act 2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3008/regulation/4",
    "retrieved_at": "2026-10-29T01:11:38.914642+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."
}