{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-9.2",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-9.2.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/9.2",
  "kind": "regulation",
  "number": "9.2",
  "heading": "Rule 9",
  "text": "Where the later period of account falls in more than one financial year, the rates of corporation tax for those financial years shall be apportioned to the later period of account on a daily basis.",
  "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/9.2",
    "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."
}