{
  "url": "https://openlegislation.uk/insurance-companies-tax-exempt-business-regulations-2007",
  "json_url": "https://openlegislation.uk/insurance-companies-tax-exempt-business-regulations-2007.json",
  "id": "uksi/2007/2145",
  "title": "The Insurance Companies (Tax Exempt Business) Regulations 2007",
  "short_title": "Insurance Companies (Tax Exempt Business) 2007",
  "long_title": "Where a friendly society has converted into an insurance company, or has transferred tax exempt life or endowment business or other tax exempt business to such a company, sections 460, 461 and 461B of the Income and Corporation Taxes Act 1988 (c. 1: “ICTA 1988”) provide for the tax exemption to be preserved. These Regulations modify the enactments relating to corporation tax in order to take into account such tax exempt business.",
  "citation": "S.I. 2007/2145",
  "type": "uksi",
  "year": "2007",
  "number": "2145",
  "version": "current",
  "date": "2007-07-23",
  "revised": false,
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      "heading": "Modifications of the Taxes Act 1988",
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      "heading": "Modification of section 431",
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      "affecting_title": "The Friendly Societies (Modifications of the Tax Acts) Regulations 2012",
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  "made_under": [
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      "title": "Income and Corporation Taxes Act 1988",
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    "retrieved_at": "2026-10-29T03:47:30.448288+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}