{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996.json",
  "id": "uksi/1996/2991",
  "title": "The Insurance Companies (Reserves) (Tax) Regulations 1996",
  "short_title": "Insurance Companies (Reserves) (Tax) 1996",
  "long_title": "These Regulations are made under provisions contained in sections 444BA to 444BD of the Income and Corporation Taxes Act 1988 (“the Taxes Act”). (Sections 444BA to 444BD were inserted by paragraph 1 of Schedule 32 to the Finance Act 1996.) After dealing, in Part I, with certain general matters, the Regulations make provision, in Parts II and III, for the taxation of two different types of equalisation reserve which are required to be maintained by insurance companies.",
  "citation": "S.I. 1996/2991",
  "type": "uksi",
  "year": "1996",
  "number": "2991",
  "version": "current",
  "date": "1996-11-27",
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      "affecting": "uksi/2008/2679",
      "affecting_title": "The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008",
      "affecting_provisions": "regs 2, 3"
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    {
      "type": "rev in pt",
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      "affecting": "uksi/2008/2679",
      "affecting_title": "The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008",
      "affecting_provisions": "regs 2, 3"
    },
    {
      "type": "am",
      "affected_provisions": "regs 7 - 10",
      "affecting": "uksi/2008/2679",
      "affecting_title": "The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008",
      "affecting_provisions": "regs 2, 5 - 9"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 8A",
      "affecting": "uksi/2008/2679",
      "affecting_title": "The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008",
      "affecting_provisions": "regs 2, 6"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(2)(a)",
      "affecting": "uksi/2008/954",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008",
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    },
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      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2013/472",
      "affecting_title": "The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013",
      "affecting_provisions": "Sch. 2 para. 17(a)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2013/472",
      "affecting_title": "The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013",
      "affecting_provisions": "Sch. 2 para. 17(a)(iii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2013/472",
      "affecting_title": "The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013",
      "affecting_provisions": "Sch. 2 para. 17(a)(iv)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 8A(6)",
      "affecting": "uksi/2013/472",
      "affecting_title": "The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013",
      "affecting_provisions": "Sch. 2 para. 17(b)(i)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 8A(7)",
      "affecting": "uksi/2013/472",
      "affecting_title": "The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013",
      "affecting_provisions": "Sch. 2 para. 17(b)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2013/472",
      "affecting_title": "The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013",
      "affecting_provisions": "Sch. 2 para. 17(a)(i)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2015/1983",
      "affecting_title": "The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015",
      "affecting_provisions": "reg. 5(a)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/444BA",
        "section/444BB",
        "section/444BC",
        "section/444BD"
      ]
    }
  ],
  "changes_made_to": 64,
  "changes_made_to_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2991",
    "retrieved_at": "2026-10-29T12:31:17.211395+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."
}