{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008/regulation-8",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-amendment-regulations-2008/regulation-8.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": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of regulation 9 (United Kingdom branches of companies not resident in the United Kingdom which maintain equalisation reserves by virtue of equalisation reserves rules)",
  "text": "(1) Regulation 9 is amended as follows.\n(2) For “branch”, wherever it occurs, substitute “permanent establishment”.\n(3) In paragraph (2) for “return under section 11 of the Management Act” substitute “company tax return”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 9 was amended by article 151 of S.I. 2001/3629."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2679/regulation/8",
    "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."
}