{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2003/regulation-4",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2003/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the principal Regulations",
  "text": "(1) Amend regulation 2 (interpretation) as follows.\n(2) In paragraph (1) after the definition of “controlled foreign company” insert—\n““corporate general insurer” means a general insurer which is a company;”.\n(3) At the end add—\n“(3) In these Regulations a reference to a numbered Rule is a reference to the Rule in regulation 3 bearing that number.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2862/regulation/4",
    "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."
}