{
  "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992",
  "json_url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992.json",
  "id": "uksi/1992/2326",
  "title": "The Insurance Companies (Pensions Business) (Transitional Provisions) Regulations 1992",
  "short_title": "Insurance Companies (Pensions Business) (Transitional Provisions) 1992",
  "long_title": "These Regulations, which come into force on 2nd October 1992, are made under paragraphs 4 and 5(4) of Schedule 19AB to the Income and Corporation Taxes Act 1988. Schedule 19AB was inserted by section 49 of, and Schedule 8 to, the Finance Act 1991, and has effect in relation to accounting periods beginning on or after 2nd October 1992.",
  "citation": "S.I. 1992/2326",
  "type": "uksi",
  "year": "1992",
  "number": "2326",
  "version": "current",
  "date": "1992-09-29",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 14,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Specification of “the opening transitional date” and “the closing transitional date”",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Reduction of provisional repayment by prescribed percentage",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Requirements to be specified in claim for provisional repayment",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Interest where a provisional repayment exceeds the maximum reduced entitlement for a provisional repayment period",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Claims during transitional application of pay and file provisions",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "replaced (by reg 4(2)(3))",
      "affected_provisions": "reg.4(2)",
      "affecting": "uksi/1993/3109",
      "affecting_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "replaced (by paras (3)(4))",
      "affected_provisions": "reg.4(3)",
      "affecting": "uksi/1994/3036",
      "affecting_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "replaced (by reg.4(4)(5))",
      "affected_provisions": "reg.4(4)",
      "affecting": "uksi/1995/3134",
      "affecting_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1995",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 4(1)",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 5",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996",
      "affecting_provisions": "reg. 6(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 5(a)",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996",
      "affecting_provisions": "reg. 6(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 5(c)",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996",
      "affecting_provisions": "reg. 6(c)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 1",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996",
      "affecting_provisions": "reg. 4(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996",
      "affecting_provisions": "reg. 4(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(1)",
      "affecting": "uksi/1997/2865",
      "affecting_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1997",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5",
      "affecting": "uksi/1997/2865",
      "affecting_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1997",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.4(5)",
      "affecting": "uksi/1997/2865",
      "affecting_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1997",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(1)",
      "affecting": "uksi/1997/2865",
      "affecting_title": "The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1997",
      "affecting_provisions": "reg.3(a)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "schedule/19AB/paragraph/4",
        "schedule/19AB/paragraph/5"
      ]
    }
  ],
  "changes_made_to": 14,
  "changes_made_to_url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2326",
    "retrieved_at": "2026-10-29T14:15:48.014044+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."
}