http://www.legislation.gov.uk/uksi/2008/1906/regulation/1/made

The Insurance Companies (Calculation of Profits: Policy Holders’ Tax) (Amendment) Regulations 2008

Corporation tax

Tax

Business practice and regulation

Income

Business sectors

en

King's Printer of Acts of Parliament

2011-07-04

CORPORATION TAX

The Insurance Companies (Calculation of Profits: Policy Holders’ Tax) Regulations 2003 (“the principal Regulations”) make provision for the purposes of section 82A of the Finance Act 1989 (c. 26) for a deduction for tax expended on behalf of policy holders or annuitants in computing the profits of an insurance company in respect of its life assurance business under Case 1 of Schedule D of the Income and Corporation Taxes Act 1988 (c. 1). These Regulations amend the principal Regulations.