{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004.json",
  "id": "uksi/2004/2200",
  "title": "The Overseas Life Insurance Companies Regulations 2004",
  "short_title": "Overseas Life Insurance Companies 2004",
  "long_title": "These Regulations modify legislation relating to the taxation of overseas life insurance companies. They are consequent to changes made in the Finance Act 2003 (c. 14), by the introduction of section 11AA of the Income and Corporation Taxes Act 1988 (c. 1), to the method of determining for the purposes of corporation tax the amount of profits attributable to a permanent establishment in the United Kingdom of a company that is not resident in the United Kingdom. The meaning of “permanent establishment” is given by section 148 of the Finance Act 2003. These Regulations have substituted this term in most of the places where previously there was a reference to a company’s “branch or agency”.",
  "citation": "S.I. 2004/2200",
  "type": "uksi",
  "year": "2004",
  "number": "2200",
  "version": "current",
  "date": "2004-08-27",
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      "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004/introduction",
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      "parent": null
    },
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      "heading": "Citation, commencement and effect",
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      "heading": "Modifications to the Taxation of Chargeable Gains Act 1992",
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      "heading": "Modification to the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995",
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      "affected_provisions": "reg 3",
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      "affecting": "uksi/2006/3271",
      "affecting_title": "The Overseas Life Insurance Companies Regulations 2006",
      "affecting_provisions": "reg. 43(2) Sch. Pt. 2"
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    "source_url": "https://www.legislation.gov.uk/uksi/2004/2200",
    "retrieved_at": "2026-10-29T05:19:38.002634+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."
}