{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007/regulation-11",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007/regulation-11.json",
  "legislation": "uksi/2007/2146",
  "legislation_title": "The Overseas Life Insurance Companies (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of regulation 13",
  "text": "(1) Regulation 13 (modifications of section 440B of the Income and Corporation Taxes Act 1988) is amended as follows.\n(2) In paragraph (a), in the substituted subsection (3), for “Section 440(1) and (2) have” substitute “Subsection (1) of section 440 has”.\n(3) In paragraph (b), in the substituted subsection (4)—\n(a) for “to (e)” substitute “, (d) and (e)”, and\n(b) for paragraph (a) substitute—\n“(a) so many of the UK securities as are included in the company’s long-term insurance fund shall be treated for the purposes of corporation tax as a separate holding which is an asset of that fund,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2146/regulation/11",
    "retrieved_at": "2026-10-29T03:47:29.814311+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."
}