{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2005/article-9",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2005/article-9.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/9",
  "kind": "article",
  "number": "9",
  "heading": "Amendment of Schedule 11 to the Finance Act 1996",
  "text": "(1) Amend Schedule 11 to the Finance Act 1996 (loan relationships: special provision for insurers) as follows.\n(2) In paragraph 3A(5)—\n(a) for “subsections (6) and (8)” substitute “subsections (6), (6A) and (8)”;\n(b) in paragraph (b) for “the reference in subsection (6)(a)” substitute “the references in subsections (6)(a) and (6A)(a)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 3A was inserted by section 109(8) of the Finance Act 2000."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3465/article/9",
    "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."
}