{
  "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-2001/regulation-2.json",
  "legislation": "uksi/2001/3973",
  "legislation_title": "The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-amendment-regulations-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the principal Regulations” means the Friendly Societies (Provisional Repayments for Exempt Business) Regulations 1999;\n“Schedule 19AB” means Schedule 19AB to the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1999/622."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1; Schedule 19AB was inserted by section 49 of the Finance Act 1991 (c. 31), was relevantly amended by Schedule 34 to the Finance Act 1996 (c. 8) and paragraph 51 of Schedule 19 to the Finance Act 1998 (c. 36), and is prospectively repealed with effect from 6th April 2004 by Part II(12) of Schedule 33 to the Finance Act 2001."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3973/regulation/2",
    "retrieved_at": "2026-10-29T07:18:56.614647+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."
}