{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-28",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-28.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/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Modification of the Taxation of Chargeable Gains Act 1992",
  "text": "In section 10B (non-resident company with United Kingdom permanent establishment), in subsection (1)(b) omit “situated in the United Kingdom and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 10B was inserted by section 149(4) of the Finance Act 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3271/regulation/28",
    "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."
}