{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2004/regulation-1",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2004/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations may be cited as the Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2004 and shall come into force on 31st December 2004 and shall have effect in respect of accounting periods of insurance companies ending on or after that day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3260/regulation/1",
    "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."
}