{
  "url": "https://openlegislation.uk/insurance-contracts-tax-change-in-accounting-standards-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/insurance-contracts-tax-change-in-accounting-standards-regulations-2022/introduction.json",
  "legislation": "uksi/2022/1165",
  "legislation_title": "The Insurance Contracts (Tax) (Change in Accounting Standards) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/insurance-contracts-tax-change-in-accounting-standards-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 9th November 2022\nLaid before the House of Commons 10th November 2022\nComing into force 1st January 2023\nThe Treasury, in exercise of the powers conferred by paragraph 1 of Schedule 5 to the Finance Act 2022, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2022 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1165/introduction",
    "retrieved_at": "2026-10-28T21:53:48.223591+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."
}