{
  "url": "https://openlegislation.uk/non-resident-insurance-companies-regulations-2003/regulation-4",
  "json_url": "https://openlegislation.uk/non-resident-insurance-companies-regulations-2003/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "(1) In accordance with the separate enterprise principle, profits from assets attributable, by virtue of regulation 3, to the permanent establishment of a non-resident insurance company are attributed to that establishment.\n(2) “The separate enterprise principle” means the principle in subsection (2) of section 11AA of the Income and Corporation Taxes Act 1988 (read with subsection (3) of that section).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2714/regulation/4",
    "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."
}