{
  "url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-5",
  "json_url": "https://openlegislation.uk/friendly-societies-modifications-of-the-tax-acts-regulations-2012/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "Section 57 of FA 2012 (meaning of basic life assurance and general annuity business) applies as if in subsection (2)—\n(a) the “or” at the end of paragraph (f) were omitted, and\n(b) at the end of paragraph (g) there were inserted—\n“, or\n(h) tax exempt business”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 31.12.2012, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3008/regulation/5",
    "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."
}