{
  "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-4",
  "json_url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Modifications of the Income and Corporation Taxes Act",
  "text": "In section 12 (basis of, and periods for, assessment), in subsection (7A) after “scheme” insert “or a qualifying overseas transfer”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Subsection (7A) was inserted by paragraphs 3 and 7 of the Finance Act 1990 (c. 29) and amended by section 196 of, and paragraph 1 of Schedule 41, to the Finance Act 2003 (c. 14), paragraph 20(2) and (3) of Schedule 9 to the Finance (No. 2) Act 2005 (c. 22) and articles 13 and 14 of S.I. 2001/3629."
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "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/4",
    "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."
}