{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007/article-1",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007/article-1.json",
  "legislation": "uksi/2007/1031",
  "legislation_title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007",
  "legislation_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007 and shall come into force on 17th April 2007.\n(2) This Order has effect for periods of account ending on or after 31st December 2006 (whenever beginning).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1031/article/1",
    "retrieved_at": "2026-10-29T03:56:16.615047+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."
}