{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-1",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-1.json",
  "legislation": "uksi/1996/2991",
  "legislation_title": "The Insurance Companies (Reserves) (Tax) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations may be cited as the Insurance Companies (Reserves) (Tax) Regulations 1996, shall come into force on 23rd December 1996, and shall have effect for 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/1996/2991/regulation/1",
    "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."
}