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The Individual Savings Account (Insurance Companies) Regulations 1998

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Tax credits on distributions to insurance companies

4.—(1) The repeal by section 30(4) of the Finance (No. 2) Act 1997(1) of section 231(2) of the Taxes Act (payment of tax credit to a company resident in the United Kingdom) shall not have effect in relation to any distribution made to an insurance company on or after 6th April 1999 but before 6th April 2004 which is a distribution received by the insurance company in respect of investments of so much of its long term business fund as is referable to its individual savings account business.

(2) Schedule 4 to the Finance (No. 2) Act 1997 shall have effect in relation to a distribution to which paragraph (1) applies with the following modifications—

(a)paragraph 2 shall be omitted;

(b)in paragraph 3(2) for “1999” there shall be substituted “2004”.

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