{
  "url": "https://openlegislation.uk/insurance-contracts-tax-change-in-accounting-standards-regulations-2022/regulation-1",
  "json_url": "https://openlegislation.uk/insurance-contracts-tax-change-in-accounting-standards-regulations-2022/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Insurance Contracts (Tax) (Change in Accounting Standards) Regulations 2022 and come into force on 1st January 2023.\n(2) These Regulations have effect in relation to accounting periods beginning on or after 1st January 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1165/regulation/1",
    "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."
}