{
  "url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/regulation-1",
  "json_url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the General Insurers’ Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 and come into force on 1st September 2009.\n(2) In relation to a general insurer, other than a member of a Lloyd’s syndicate, these Regulations shall have effect in relation to periods of account ending on or after 31st December 2009.\n(3) In relation to a member of a Lloyd’s syndicate, these Regulations shall have effect in relation to a syndicate return made in respect of profits or losses declared after 31st December 2009.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 1.9.2009, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1926/regulation/1",
    "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."
}