{
  "url": "https://openlegislation.uk/non-resident-insurance-companies-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/non-resident-insurance-companies-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2714",
  "legislation_title": "The Non-resident Insurance Companies Regulations 2003",
  "legislation_url": "https://openlegislation.uk/non-resident-insurance-companies-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 22nd October 2003\nLaid before the House of Commons 23rd October 2003\nComing into force 13th November 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 11AA(5) of the Income and Corporation Taxes Act 1988 and section 149(6) of the Finance Act 2003 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 11AA was inserted by section 149(2) of the Finance Act 2003 (c. 14) with effect in relation to accounting periods beginning on or after 1st January 2003."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2714/introduction",
    "retrieved_at": "2026-10-29T05:46:40.141443+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."
}