{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-8",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": "Amendment of the Finance Act 1989",
  "text": "(1) Amend section 83 (receipts to be taken into account in computing profits of a life assurance company chargeable to Case I of Schedule D) as follows.\n(2) In subsection (2)—\n(a) at the end of paragraph (c) omit “or”;\n(b) at the end of paragraph (d) add—\n“; or\n(e) business transfers-in.”.\n(3) In subsection (2A) for “paragraphs (a) to (d)” substitute “paragraphs (a) to (e)”.\n(4) In subsection (2B) after “total expenditure” insert “, or as a business transfer-out, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 83 was substituted by paragraph 16(1) of Schedule 8 to the Finance Act 1995 and subsequently amended The relevant amendments are those made by paragraph 2 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/8",
    "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."
}