{
  "url": "https://openlegislation.uk/insurance-companies-act-1982-repealed/section-27",
  "json_url": "https://openlegislation.uk/insurance-companies-act-1982-repealed/section-27.json",
  "legislation": "ukpga/1982/50",
  "legislation_title": "Insurance Companies Act 1982 (repealed)",
  "legislation_url": "https://openlegislation.uk/insurance-companies-act-1982-repealed",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": "Companies from outside the Community.",
  "text": "An insurance company to which this Part of this Act applies\n(a) whose head office is not in a member State; and\n(b) which is not a Swiss general insurance company,\nshall keep in the United Kingdom proper accounts and records in respect of insurance business carried on in the United Kindgom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 27 (a)(b) substituted (5.1.1994) by S.I. 1993/3127, reg. 3(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/50/section/27",
    "retrieved_at": "2026-10-29T10:10:47.436123+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."
}