{
  "url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2004/introduction.json",
  "legislation": "uksi/2004/3272",
  "legislation_title": "The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/overseas-insurers-tax-representatives-amendment-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 10th December 2004\nLaid before the House of Commons 10th December 2004\nComing into force 31st December 2004\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 552A of Income and Corporation Taxes Act 1988, 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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3272/introduction",
    "retrieved_at": "2026-10-29T05:13:27.801753+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."
}