{
  "url": "https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012/regulation-5",
  "json_url": "https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012/regulation-5.json",
  "legislation": "uksi/2012/3044",
  "legislation_title": "The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/insurance-companies-and-cfcs-avoidance-of-double-charge-regulations-2012",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Modification relating to I-E calculation",
  "text": "Section 371BH of TIOPA 2010 (companies carrying on BLAGAB) applies as if in subsection (6) after “step 1” there were inserted “or 2”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3044/regulation/5",
    "retrieved_at": "2026-10-29T01:11:14.461076+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."
}