- Latest available (Revised)
- Original (As made)
The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996
You are here:
- 1996 No. 1
- Introduction
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Statutory Instruments
1996 No. 1
INCOME TAX
The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996
Made
2nd January 1996
Laid before the House of Commons
3rd January 1996
Coming into force
24th January 1996
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 4(1), (2), (4) and (6) of Schedule 19AB to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; Schedule 19AB was inserted by section 49 of, and Schedule 8 to, the Finance Act 1991 (c. 31) with effect in relation to accounting periods of insurance companies beginning on or after 2nd October 1992 by virtue of S.I. 1992/1746 (C.58). By virtue of powers conferred on the Treasury under section 51B(3)(b) of the Income and Corporation Taxes Act 1988, inserted by section 78(1) of the Finance Act 1995 (c. 4), the operation of paragraph 4 was modified in relation to cases where payments of interest on gilt-edged securities are made without deduction of tax to companies carrying on pension business by regulations 4 to 10 of S.I. 1995/3223.
Options/Help
Print Options
Print The Whole Instrument
Print This Introductory Text only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once