{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2862",
  "legislation_title": "The General Insurance Reserves (Tax) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 10th November 2003\nLaid before the House of Commons 10th November 2003\nComing into force 5th December 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 107 of the Finance Act 2000, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17. Section 107 was amended by articles 105 and 106 of S.I. 2001/3629."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2862/introduction",
    "retrieved_at": "2026-10-29T05:45:34.914868+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."
}