{
  "url": "https://openlegislation.uk/overseas-life-assurance-fund-amendment-order-1994/article-5",
  "json_url": "https://openlegislation.uk/overseas-life-assurance-fund-amendment-order-1994/article-5.json",
  "legislation": "uksi/1994/3278",
  "legislation_title": "The Overseas Life Assurance Fund (Amendment) Order 1994",
  "legislation_url": "https://openlegislation.uk/overseas-life-assurance-fund-amendment-order-1994",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendments to Schedule 19AA to the Income and Corporation Taxes Act 1988",
  "text": "In paragraph 5(5) —\n(a) in paragraph (a), after the word “assets”there shall be inserted “, other than land in the United Kingdom,”;\n(b) in paragraph (c) —\n(i) after the word “assets”there shall be inserted the words “, other than land in the United Kingdom,”, and\n(ii) after the word “agency”there shall be inserted the words “outside the United Kingdom”;\n(c) for paragraph (e) there shall be substituted —\n“(e) assets not within any of paragraphs (ea), (f) and (g) below;\n(ea) interests in authorised unit trusts;”;\n(d) after paragraph (f) there shall be inserted —\n“(g) land in the United Kingdom;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/2000/2188",
      "affecting_title": "The Overseas Life Assurance Fund (Amendment) Order 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3278/article/5",
    "retrieved_at": "2026-10-29T13:19:38.831520+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."
}