{
  "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999",
  "json_url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999.json",
  "id": "uksi/1999/622",
  "title": "The Friendly Societies (Provisional Repayments for Exempt Business) Regulations 1999",
  "short_title": "Friendly Societies (Provisional Repayments for Exempt Business) 1999",
  "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 provisional repayments of income tax borne by deduction on payments received by the company.",
  "citation": "S.I. 1999/622",
  "type": "uksi",
  "year": "1999",
  "number": "622",
  "version": "current",
  "date": "1999-03-09",
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  "unapplied_effects": 19,
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    },
    {
      "path": "regulation/3",
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      "heading": "Application of Schedule 19AB – general",
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      "heading": "Substitution of paragraph 1(1) of Schedule 19AB (as unamended by Schedule 3)",
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      "heading": "Substitution of paragraph 1(5) of Schedule 19AB where regulation 4 applies",
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      "heading": "Substitution of paragraph 1(1) of Schedule 19AB (as amended by Schedule 3)",
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      "path": "regulation/7",
      "kind": "regulation",
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      "heading": "Substitution of paragraph 1(5) of Schedule 19AB where regulation 6 applies",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999/regulation-7",
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    },
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      "path": "regulation/8",
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      "heading": "Modifications of paragraph 1(2) to (4), (7), (10) and (11) of Schedule 19AB",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999/regulation-8",
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    },
    {
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      "heading": "Modifications of paragraph 2 of Schedule 19AB",
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      "path": "regulation/11",
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      "heading": "Disapplication of paragraphs 4 and 5 of Schedule 19AB",
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    },
    {
      "path": "regulation/13",
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      "number": "13",
      "heading": "Revocations",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999/regulation-13",
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      "extent": null,
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    },
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      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/friendly-societies-provisional-repayments-for-exempt-business-regulations-1999/note",
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    }
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      "date": "2008-11-12",
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      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1999",
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      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1999",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(2)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}