{
  "url": "https://openlegislation.uk/policyholders-protection-act-1975-repealed/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/policyholders-protection-act-1975-repealed/schedule-3/paragraph-4.json",
  "legislation": "ukpga/1975/75",
  "legislation_title": "Policyholders Protection Act 1975 (repealed)",
  "legislation_url": "https://openlegislation.uk/policyholders-protection-act-1975-repealed",
  "path": "schedule/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) The Treasury may by notice in writing require an authorised insurance company to send them a statement of—\n(a) any income of the company for the year preceding that in which the notice is received by the company which is income liable to the general business levy, and\n(b) any income of the company for that year which is income liable to the long term business levy.\n(2) An authorised insurance company which receives a notice under this paragraph shall send the statement required by the notice to the Treasury within three months of receiving the notice.\n(3) Where an authorised insurance company is required under this paragraph to send a statement to the Treasury in respect of income of both descriptions mentioned in sub-paragraph (1)(a) and (b) above it shall send a separate statement in respect of income of each description.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 para. 4 substituted by Companies Act 1989 (c. 40, SIF 27), s. 210(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 3 para. 4(1)-(3) substituted (5.1.1998) by S.I. 1997/2781, arts. 2(1), 8(1), Sch. Pt. II paras. 98, 99 (with art. 7)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 3 para. 4(1) substituted (5.1.1998) by S.I. 1997/2781, arts. 2(1), 8(1), Sch. Pt. II paras. 98, 105(a) (with art. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/75/schedule/3/paragraph/4",
    "retrieved_at": "2026-10-29T10:35:29.949042+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."
}