{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-12",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Application of section 444BA",
  "text": "Where for any accounting period an insurance company maintains a credit insurance equalisation reserve, section 444BA shall have effect in relation to that reserve as it has effect in relation to equalisation reserves maintained by virtue of section 34A regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2991/regulation/12",
    "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."
}