{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-36",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-36.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/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Modification of the Capital Allowances Act 2001",
  "text": "(1) In relation to an overseas life insurance company, the Capital Allowances Act 2001 shall have effect as if it were subject to the following modifications.\n(2) In section 255 (apportionment of allowances and charges), in subsection (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": [
    {
      "type": "substituted",
      "affecting": "uksi/2007/2146",
      "affecting_title": "The Overseas Life Insurance Companies (Amendment) Regulations 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3271/regulation/36",
    "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."
}