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The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2003
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Statutory Instruments
2003 No. 1828
INCOME TAX
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2003
Made
16th July 2003
Laid before the House of Commons
17th July 2003
Coming into force
7th August 2003
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 431C(1), 439A and 442A(2) to (6) of the Income and Corporation Taxes Act 1988(1) and paragraph 58 of Schedule 8 to the Finance Act 1995, hereby make the following Regulations:
(1)
1988 c. 1. Section 431C was inserted by paragraph 2, section 439A by paragraph 26, and section 442A by paragraph 34, of Schedule 8 to the Finance Act 1995 (c. 4). Section 442A was amended by paragraph 23 of Schedule 33, and Part 3(12) of Schedule 43, to the Finance Act 2003 (c. 14).
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