{
  "url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/introduction.json",
  "legislation": "uksi/2009/1926",
  "legislation_title": "The General Insurers’ Technical Provisions (Appropriate Amount) (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 17th July 2009\nLaid before the House of Commons 20th July 2009\nComing into force 1st September 2009\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 1(4), 3(7) and 3(15) of Schedule 11 to the Finance Act 2007.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1926/introduction",
    "retrieved_at": "2026-10-29T03:08:22.809915+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."
}