{
  "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-4A",
  "json_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-4A.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/4A",
  "kind": "regulation",
  "number": "4A",
  "heading": null,
  "text": "Section 270HG of CAA 2001 (structures and buildings allowances: apportionment of allowances) 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": "F",
      "label": "F1",
      "text": "Reg. 4A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3008/regulation/4A",
    "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."
}