{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2004/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the definition of “equalisation reserve rules” in the Insurance Companies (Reserves) (Tax) Regulations 1996 (S.I. 1996/2991: “the 1996 Regulations”) as a consequence of the introduction by the Financial Services Authority of the Integrated Prudential Sourcebook.\nRegulation 1 provides for the citation, commencement and interpretation of the Regulations.\nRegulation2(1) introduces, and regulation 2(2) makes, the amendment to the 1996 Regulations.\nThese Regulations do not impose new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3260/note",
    "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."
}