{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2001/introduction.json",
  "legislation": "uksi/2001/2726",
  "legislation_title": "The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 26th July 2001\nLaid before the House of Commons 27th July 2001\nComing into force 17th August 2001\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 552A of the Income and Corporation Taxes Act 1988 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 552A was inserted by section 87 of the Finance Act 1999 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/2726/introduction",
    "retrieved_at": "2026-10-29T07:32:37.071864+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."
}