{
  "url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-9",
  "json_url": "https://openlegislation.uk/general-insurance-reserves-tax-regulations-2001/regulation-9.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",
  "kind": "regulation",
  "number": "9",
  "heading": "Generally",
  "text": "For the purposes of any computation under these Regulations any necessary apportionments shall be made and the method of apportionment adopted shall, subject to the express provisions of these Regulations, be just and reasonable.",
  "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",
    "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."
}