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The Insurance Companies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996
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- 1996 No. 1180
- Regulation 5
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Amendments to the principal Regulations
5. In regulation 8, for paragraph (3) there shall be substituted the following paragraph—
“(3) After sub-paragraph (2) there shall be inserted the following sub-paragraph—
“(2A) In sub-paragraph (1) above “the relevant final amount” means the amount of tax which the company would have been entitled to be paid in respect of income tax borne by deduction on the amount of manufactured gilt interest received and the amount of real gilt interest received referable to its pension business if these amounts had been paid under deduction of tax when the assessment to corporation tax for that accounting period is finally determined or when effect is given to a claim such as is mentioned in section 7(6) made in respect of that accounting period.””
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