{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-3.2",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-3.2.json",
  "legislation": "uksi/2001/1757",
  "legislation_title": "The General Insurance Reserves (Tax) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001",
  "path": "regulation/3.2",
  "kind": "regulation",
  "number": "3.2",
  "heading": "Rule 3",
  "text": "Any such payment, bonus, rebate, deemed payment or provision is referred to in Rule 5 (except in paragraph (a) of Rule 5.2.) as a “liability”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1757/regulation/3.2",
    "retrieved_at": "2026-10-29T07:49:13.666634+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."
}