{
  "url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015/regulation-5",
  "json_url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015/regulation-5.json",
  "legislation": "uksi/2015/1983",
  "legislation_title": "The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Revocation",
  "text": "The following are revoked—\n(a) the Insurance Companies (Reserves) (Tax) Regulations 1996; and\n(b) the 2009 Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1996/2991, as amended by the Finance Act 2012, section 180 and Schedule 20, Part 3 (paragraphs 46 and 47) and Part 4 (paragraphs 49 and 50) and S.I. 1999/1408, 2001/3629, 2002/1409, 2008/954, 2008/2679 and 2013/472."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1983/regulation/5",
    "retrieved_at": "2026-10-28T23:29:35.186363+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."
}