{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2005/regulation-3.json",
  "legislation": "uksi/2005/3375",
  "legislation_title": "The Overseas Life Insurance Companies (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2005",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Overseas Life Insurance Companies Regulations 2004",
  "text": "In regulation 3(4)(h)(viii), in the sub-paragraph (10) treated as inserted into paragraph 6 of Schedule 19AC to the Income and Corporation Taxes Act 1988—\n(a) after the words “subsection, in the case of” insert “— (a)”; and\n(b) after “Financial Services and Markets Act 2000,” insert—\n“(b) a Treaty firm within the meaning of paragraph 1 of Schedule 4 to that Act;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Schedule 19AC was inserted by paragraph 1 of Schedule 9 to the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3375/regulation/3",
    "retrieved_at": "2026-10-29T04:41:14.881053+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."
}