{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/2679",
  "legislation_title": "The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 9th October 2008\nLaid before the House of Commons 9th October 2008\nComing into force 30th October 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 444BB(1), (3), (4) and (5), 444BC and 444BD(1), (4) and (5) of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 (c. 1). Sections 444BB to 444BD were inserted by paragraph 1 of Schedule 32 to the Finance Act 1996 (c. 8) and amended by article 30 of S.I. 2001/3629. Section 444BB was further 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/2008/2679/introduction",
    "retrieved_at": "2026-10-29T03:23:34.308412+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."
}