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The Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008

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  1. Introductory Text

  2. Preliminary

    1. 1.Citation, commencement and effect

    2. 2.Interpretation

  3. The treatment of section 83YC(3) amounts

    1. 3.Amounts wholly attributable to life assurance business or to gross roll-up business

    2. 4.Other cases where relevant financing arrangements meet the loan condition only: life assurance business and PHI business

    3. 5.Other cases where relevant financing arrangements meet the loan condition only: gross roll-up business and basic life assurance and general annuity business

    4. 6.Other cases where relevant financing arrangements meet the reinsurance condition only: life assurance business and PHI business

    5. 7.Other cases where relevant financing arrangements meet the reinsurance condition only: gross roll-up business and basic life assurance and general annuity business

    6. 8.Relevant financing arrangements of more than one type

  4. The treatment of section 83YD(2) amounts

    1. 9.Amounts wholly attributable to life assurance business or to gross roll-up business

    2. 10.Other cases where relevant financing arrangements meet the loan condition only: life assurance business and PHI business

    3. 11.Other cases where relevant financing arrangements meet the loan condition only: gross roll-up business and basic life assurance and general annuity business

    4. 12.Other cases where relevant financing arrangements meet the reinsurance condition: life assurance business and PHI business

    5. 13.Other cases where relevant financing arrangements meet the reinsurance condition: gross roll-up business and basic life assurance and general annuity business

    6. 14.Cases involving more than one section 83YC(3) amount

  5. Signature

  6. Explanatory Note

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