{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004/regulation-10",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004/regulation-10.json",
  "legislation": "uksi/2004/2200",
  "legislation_title": "The Overseas Life Insurance Companies Regulations 2004",
  "legislation_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Modification to the Capital Allowances Act 2001",
  "text": "(1) The Capital Allowances Act 2001 is modified as follows.\n(2) In section 255(2), for “branch or agency” substitute “permanent establishment”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2200/regulation/10",
    "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."
}