{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-15",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-15.json",
  "legislation": "uksi/2006/3271",
  "legislation_title": "The Overseas Life Insurance Companies Regulations 2006",
  "legislation_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Modifications of the Income and Corporation Taxes Act",
  "text": "In section 444AC (transfers of business: excess of assets or liabilities), in subsection (5A), in a case where the transferor is an EEA firm or a Treaty firm—\n(a) for the words from “means—” to “other” substitute “means, in relation to an overseas life insurance company where the company is an EEA firm or a Treaty firm,”; and\n(b) omit “(in either case)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 82 was inserted by section 170 of, and paragraph 20(1) of Schedule 33 to, the Finance Act 2003 (c. 14) and relevantly amended by section 86 of, and paragraph 3(4), (5) and (7) of Schedule 11 to, the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2007/3449",
      "affecting_title": "The Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2008/1924",
      "affecting_title": "The Overseas Life Insurance Companies (Amendment) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3271/regulation/15",
    "retrieved_at": "2026-10-29T04:13:42.770247+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."
}