{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2005/article-7",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2005/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": "Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988",
  "text": "(1) Amend paragraph 4 of Schedule 19AA (overseas life assurance fund) as follows.\n(2) In sub-paragraph (1), in the definition of “B”, “investment reserve” substitute “free assets amount”.\n(3) In sub-paragraph (2) for “investment reserve” substitute “free assets amount”.\n(4) In sub-paragraph (5) for ““investment reserve”” substitute ““free assets amount””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 19AA was inserted by paragraph 10 of Schedule 7 to the Finance Act 1990. Paragraph 4 has been amended by article 4 of S.I. 1994/3278, article 3 of S.I. 200/2188, article 52 of S.I 2001/3629 and paragraph 27 of Schedule 33 to the Finance Act 2003. Paragraph 4 has been amended. Relevant amendments are those made by article 4 of S.I. 1994/3278, article 3 of S.I 2000/2188, article 52 of S.I. 2001/3629 and paragraph 27 of Schedule 33 to the Finance Act 2003."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The definition was amended by article 3 of S.I. 2002/2188."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3465/article/7",
    "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."
}