{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-9",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-9.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/9",
  "kind": "article",
  "number": "9",
  "heading": "Amendment of the Finance Act 1989",
  "text": "(1) Amend section 83ZA (contingent loans) as follows.\n(2) In subsections (10)(b) and (12) for “line 15 figure” substitute “line 31 figure”.\n(3) In subsection (12) for “as other income” substitute “as business transfers-in”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 83ZA was inserted by paragraph 3 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/9",
    "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."
}