The Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007
Corporation tax
Life insurance
Tax
Business finance
Business practice and regulation
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King's Printer of Acts of Parliament
2018-03-02
CORPORATION TAX
Section 156 of the Income and Corporation Taxes Act 1988 (c. 1: “ICTA 1988”) provides that the enactments relating to corporation tax have effect in relation to overseas life insurance companies subject to such modifications and exceptions as may be prescribed by the Treasury.
Amendments to the Overseas Life Insurance Companies Regulations 20062
The Overseas Life Insurance Companies Regulations 20062 are amended as follows.