{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007/regulation-18",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendment of regulation 26",
  "text": "In regulation 26(6) (modifications of section 89 of the Finance Act 1989), in the inserted subsection (6A), after “the IAD accounts” insert “, or the income statement included in the IAS accounts,”.",
  "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/18",
    "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."
}