{
  "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993",
  "json_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993.json",
  "id": "uksi/1993/3112",
  "title": "The Friendly Societies (Provisional Repayments for Exempt Business) Regulations 1993",
  "short_title": "Friendly Societies (Provisional Repayments for Exempt Business) 1993",
  "long_title": "Schedule 19AB to the Income and Corporation Taxes Act 1988 (“Schedule 19AB”) 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 provides for provisional repayments to be determined by means of a calculation in which long term business is distinguished from other business.",
  "citation": "S.I. 1993/3112",
  "type": "uksi",
  "year": "1993",
  "number": "3112",
  "version": "current",
  "date": "1993-12-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 21,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Application of Schedule 19AB—general",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Modifications of paragraph 1 of Schedule 19AB in relation to directive societies",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Modifications of paragraph 1 of Schedule 19AB in relation to non-directive societies",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Modifications of paragraph 2 of Schedule 19AB",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Modifications of paragraph 3 of Schedule 19AB",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Disapplication of paragraphs 4 and 5 of Schedule 19AB",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Modifications of paragraph 6 of Schedule 19AB",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1993/note",
      "extent": null,
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      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
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      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1996",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "modified",
      "affected_provisions": "reg.5",
      "affecting": "uksi/1996/21",
      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1996",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "added",
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      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1996",
      "affecting_provisions": "reg.7"
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      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1996",
      "affecting_provisions": "reg.8"
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      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1996",
      "affecting_provisions": "reg.9"
    },
    {
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      "affecting_provisions": "reg.4(4)(a)"
    },
    {
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      "affected_provisions": "reg.4(5A) (defn. of long term business)",
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      "affecting_title": "The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 1997",
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      "affecting_title": "The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 1997",
      "affecting_provisions": "reg.5(2)(a)"
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    {
      "type": "revoked",
      "affected_provisions": "reg.4(5A) (defn, of life or endoument business)",
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      "affecting_title": "The Friendly Societies (Provisional Repayments for Exempt Business) (Amendment) Regulations 1997",
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  ],
  "made_under": [
    {
      "id": "ukpga/1993/34",
      "title": "Finance Act 1993",
      "url": "https://openlegislation.uk/finance-act-1993",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3112",
    "retrieved_at": "2026-10-29T13:44:52.010531+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."
}