{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/3289",
  "legislation_title": "The General Insurance Reserves (Tax) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/general-insurance-reserves-tax-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCORPORATION TAX\nMade 29th November 2005\nLaid before House of Commons 30th November 2005\nComing into force 21st December 2005\nThe Treasury, in exercise of the powers conferred upon them by section 107 of the Finance Act 2000 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/2005/3289/introduction",
    "retrieved_at": "2026-10-29T04:44:40.645829+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."
}