{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-29",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-29.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/29",
  "kind": "regulation",
  "number": "29",
  "heading": "Modification of the Taxation of Chargeable Gains Act 1992",
  "text": "In section 185 (deemed disposal of assets on company ceasing to be resident in UK), in subsection (4) —\n(a) in paragraph (a) omit “are situated in the United Kingdom and”, and\n(b) in paragraph (b) omit “are so situated and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 185(4) was amended by section 153(1)(b) and (4) of the Finance Act 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3271/regulation/29",
    "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."
}