{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2005/article-4",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2005/article-4.json",
  "legislation": "uksi/2005/3465",
  "legislation_title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2005",
  "legislation_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2005",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988",
  "text": "(1) Amend section 432ZA (linked assets) as follows.\n(2) In subsection (1) at the end insert—\n“and in a case where only part of an asset is so identified, references to a linked asset are references to that part.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 432ZA was inserted by paragraph 11(2) of Schedule 8 to the Finance Act 1995: there are amendments which are not relevant for present purposes."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3465/article/4",
    "retrieved_at": "2026-10-29T04:40:23.883790+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."
}