{
  "url": "https://openlegislation.uk/insurance-companies-loan-relationships-election-for-accruals-basis-order-1998/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-loan-relationships-election-for-accruals-basis-order-1998/introduction.json",
  "legislation": "uksi/1998/1200",
  "legislation_title": "The Insurance Companies (Loan Relationships) (Election for Accruals Basis) Order 1998",
  "legislation_url": "https://openlegislation.uk/insurance-companies-loan-relationships-election-for-accruals-basis-order-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 8th May 1998\nLaid before the House of Commons 11th May 1998\nComing into force 1st June 1998\nThe Treasury, in exercise of the powers conferred on them by paragraph 5(7) of Schedule 11 to the Finance Act 1996, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1200/introduction",
    "retrieved_at": "2026-10-29T11:31:12.876773+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."
}