{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-13",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Transitional provision",
  "text": "(1) This regulation applies in any case where an insurance company was required, pursuant to regulations 76 to 78 of, and Schedule 14 to, the Insurance Companies Regulations 1994, to maintain a credit insurance equalisation reserve.\n(2) Paragraph 2(2) of Schedule 2 to the Insurance Companies (Reserves) Regulations 1996 shall be disregarded for the purposes of the Tax Acts in determining how much is required, on any occasion, to be transferred into the credit insurance equalisation reserve.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1994/1516, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1996/946, which come into force on the same day as these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2991/regulation/13",
    "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."
}