{
  "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-1997",
  "json_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-1997.json",
  "id": "uksi/1997/474",
  "title": "The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 1997",
  "short_title": "Friendly Societies (Provisional Repayments for Exempt Business) 1997",
  "long_title": "Schedule 19AB to the Income and Corporation Taxes Act 1988 (c. 1) (“Schedule 19AB” and “the Taxes Act” respectively) applies to an insurance company carrying on pension business; and makes provision for payments on account of tax borne by deduction and tax credits in respect of distributions received (“provisional repayments”). Schedule 19AB also makes provision determining how the amounts of provisional repayments are to be calculated.",
  "citation": "S.I. 1997/474",
  "type": "uksi",
  "year": "1997",
  "number": "474",
  "version": "current",
  "date": "1997-02-25",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-1997/introduction",
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  ],
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  "outstanding_effects": [
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      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1999/622",
      "affecting_title": "The Friendly Societies (Provisional Repayments for Exempt Business) Regulations 1999",
      "affecting_provisions": "reg. 13"
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      "id": "ukpga/1993/34",
      "title": "Finance Act 1993",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1997/474",
    "retrieved_at": "2026-10-29T12:24:28.447772+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."
}