{
  "url": "https://openlegislation.uk/non-resident-companies-general-insurance-business-regulations-1999",
  "json_url": "https://openlegislation.uk/non-resident-companies-general-insurance-business-regulations-1999.json",
  "id": "uksi/1999/1408",
  "title": "The Non-resident Companies (General Insurance Business) Regulations 1999",
  "short_title": "Non-resident Companies (General Insurance Business) 1999",
  "long_title": "These Regulations modify the effect of Chapter IV of Part XVII of the Income and Corporation Taxes Act 1988 (controlled foreign companies) (“Chapter IV”). The modifications relate to companies resident outside the United Kingdom which carry on general insurance business and draw up accounts relating to that business on a non-annual basis (“relevant foreign companies”), being companies in which companies resident in the United Kingdom (“United Kingdom companies”) have a relevant interest within the meaning of section 752A of the 1988 Act (inserted by paragraph 7 of Schedule 17 to the Finance Act 1998 (c. 36)).",
  "citation": "S.I. 1999/1408",
  "type": "uksi",
  "year": "1999",
  "number": "1408",
  "version": "current",
  "date": "1999-05-20",
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      "type": "rev",
      "affected_provisions": "reg 6",
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      "affecting": "uksi/2008/954",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008",
      "affecting_provisions": "art. 47"
    },
    {
      "type": "applied (Isles of Scilly)",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2020/214",
      "affecting_title": "The Isles of Scilly (Application of Water Legislation) Order 2020",
      "affecting_provisions": "art. 5(f)"
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      "title": "Income and Corporation Taxes Act 1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1408",
    "retrieved_at": "2026-10-29T10:47:11.060392+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."
}