{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2004/introduction.json",
  "legislation": "uksi/2004/3260",
  "legislation_title": "The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-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 31st December 2004\nThe Treasury, in exercise of the powers conferred upon them by sections 444BA(10), 444BB(1), (3), (4) and (5), 444BC and 444BD(1), (4) and (5) of the Income and Corporation Taxes Act 1988, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Sections 444BA to 444BD were inserted by paragraph 1 of Schedule 32 to the Finance Act 1996 (c. 8), and all were amended by article 30 of S.I. 2001/3629. In addition section 444BB was amended by section 153(1)(a) of the Finance Act 2003 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3260/introduction",
    "retrieved_at": "2026-10-29T05:13:36.461020+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."
}