{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-5",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988",
  "text": "(1) Amend section 444AC (transfers of business: modification of section 83(2) of the Finance Act 1989) as follows.\n(2) In subsections (2) and (3)—\n(a) for “line 15 figure” substitute “line 31 figure”; and\n(b) for “as other income” substitute “as a business transfer-in”.\n(3) In subsection (2) for “83(2)(d)” substitute “83(2)(e)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "This section and section 444AD were inserted by paragraph 20(1) of Schedule 33 to the Finance Act 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3266/article/5",
    "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."
}