{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2004/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Insurance Companies (Reserves)(Tax) Regulations 1996",
  "text": "(1) The Insurance Companies (Reserves) (Tax) Regulations 1996 shall be amended as follows.\n(2) In regulation 2(1) for the definition of “equalisation reserve rules” substitute—\n““equalisation reserve rules” means the rules in Chapter 7.5 of the Integrated Prudential Sourcebook made by the Financial Services Authority under the Financial Services and Markets Act 2000;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1996/2991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3260/regulation/2",
    "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."
}