The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018

PART 7 Amendment

Amendment

15.—(1) The Insurance Companies (Taxation of Re-insurance Business) Regulations 1995(1) are amended as follows.

(2) After regulation 1 (citation, commencement and effect) insert—

“1A.   These Regulations do not apply in respect of any re-insurance arrangement which is entered into on or after 1st June 2018.”.

(1)

S.I. 1995/1730, as amended by section 153(3) of the Finance Act 2003 (c. 14) and S.I. 1996/1621, 2001/3629, 2002/1409, 2003/1828, 2003/2573, 2003/2642, 2004/2257, 2004/2310, 2007/2087, 2008/1944 and 2008/2670.