1996 No. 1621
INCOME TAX
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 1996
Made 24th June 1996
Laid before the House of Commons 24th June 1996
Coming into force 15th July 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 431C and 442A(2), (3), (5) and (6) of the Income and Corporation Taxes Act 1988, and paragraph 58 of Schedule 8 to the Finance Act 1995, hereby make the following Regulations:
1988 c. 1; section 431C was inserted by paragraph 2, and section 442A was inserted by paragraph 34, of Schedule 8 to the Finance Act 1995 (c. 4).
1995 c. 4.