{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-1",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-1.json",
  "legislation": "uksi/2004/3266",
  "legislation_title": "The Insurance Companies (Corporation Tax Acts) Order 2004",
  "legislation_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "This Order may be cited as the Insurance Companies (Corporation Tax Acts) Order 2004, shall come into force on 1st January 2005, and shall have effect in relation to periods of account beginning on or after 1st January 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3266/article/1",
    "retrieved_at": "2026-10-29T05:13:32.013603+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."
}