{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007/regulation-12",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Insertion of regulation 14A",
  "text": "After regulation 14 (modification of section 442A of the Income and Corporation Taxes Act 1988) insert—\n“14A. In section 444ABD (transferor’s period of account including transfer), in subsection (1)(b), in a case where the transferor is an EEA firm or a Treaty firm, omit “line 32 of”.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 444ABD of the Income and Corporation Taxes Act 1988 was inserted by paragraph 5 of Schedule 9 to the Finance Act 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2146/regulation/12",
    "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."
}