{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-7.3",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-7.3.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/7.3",
  "kind": "regulation",
  "number": "7.3",
  "heading": "Rule 7",
  "text": "The result of Rule 7 represents the cumulative excess or deficiency found from the recalculation under this regulation—\n(a) in the later period of account, and\n(b) in any periods of account which fell between the earlier period of account and the later period of account (“intervening periods”),\nin relation to the same earlier period of account.",
  "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/7.3",
    "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."
}