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The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008
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Statutory Instruments
2008 No. 2625
Corporation Tax
The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008
Made
6th October 2008
Laid before the House of Commons
6th October 2008
Coming into force
27th October 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 431D of the Income and Corporation Taxes Act 1988(1).
(1)
1988 c. 1; section 431D was inserted by paragraph 2 of Schedule 8 to the Finance Act 1995 (c. 4) and was amended by section 108 of the Finance Act 2000 (c. 17), paragraph 176 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), paragraph 9 of Schedule 7 to the Finance Act 2007 (c. 11) and paragraph 26 of Schedule 17 to the Finance Act 2008 (c. 8).
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