{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-9.3",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-9.3.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/9.3",
  "kind": "regulation",
  "number": "9.3",
  "heading": "Rule 9",
  "text": "The amount of interest so calculated is the amount to be treated as a receipt or an expense, as the case may be, in accordance with section 107, and is the amount of a receipt or expense, as the case may be, referred to, or to be taken into account in a computation of profits and losses under, sections 92 to 94 of the Finance Act 1993, in a case where those sections apply.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 34; sections 92 to 94 were substituted by section 105 of the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1757/regulation/9.3",
    "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."
}