{
  "url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-14",
  "json_url": "https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Application of provisions contained in Part II of these Regulations",
  "text": "Subject to regulation 13, regulations 5, 6, 9 and 10 shall have effect in relation to any credit insurance equalisation reserve as they have effect in relation to any reserve to which Part II of these Regulations applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev in pt",
      "affecting": "uksi/2008/2679",
      "affecting_title": "The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2991/regulation/14",
    "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."
}