{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COrporation tax\nMade 26th March 2007\nLaid before the House of Commons 27th March 2007\nComing into force 17th April 2007\nThe Treasury make the following Order in exercise of the powers conferred by section 431A(1), (2), (6) and (7) of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 431A was inserted by paragraph 2 of Schedule 6 to the Finance Act 1990 (c. 29) and substituted by paragraph 3 of Schedule 9 to the Finance (No. 2) Act 2005 (c. 22). Subsection (7) is cited because of the definition it ascribes to “insurance company taxation provision”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1031/introduction",
    "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."
}