{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2002/introduction.json",
  "legislation": "uksi/2002/443",
  "legislation_title": "The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 28th February 2002\nLaid before the House of Commons 1st March 2002\nComing into force 6th April 2002\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 552A(7) and (9) of the Income and Corporation Taxes Act 1988 and section 133 of the Finance Act 1999 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 1998 (c. 36)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/443/introduction",
    "retrieved_at": "2026-10-29T07:14:20.825169+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."
}