{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th December 2004\nLaid before the House of Commons 10th December 2004\nComing into force 1st January 2005\nIn exercise of the powers conferred upon them by section 431A of the Income and Corporation Taxes Act 1988 the Treasury, being satisfied that it is expedient to amend Chapter 1 of Part 12 of that Act in consequence of the exercise of powers by the Financial Services Authority under the Financial Services and Markets Act 2000, and to amend other provisions of the Tax Acts in their application to insurance companies, make the following Order:",
  "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 amended by article 27 of S.I. 2001/3629."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2000 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3266/introduction",
    "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."
}