{
  "url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/general-insurers-technical-provisions-appropriate-amount-tax-regulations-2009/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations a reference to Schedule 11 is a reference to Schedule 11 to the Finance Act 2007.\n(2) In these Regulations—\n“Schedule 3 to the Accounts and Reports Regulations” means Schedule 3 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008; and\n“syndicate return” means a return of a syndicate’s profit or loss for an underwriting year made under regulation 4 of the Lloyd’s Underwriters (Tax) Regulations 2005.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.9.2009, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2008/410."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2005/3338."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1926/regulation/2",
    "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."
}