2007 No. 2086
Corporation tax
The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2007
Made 20th July 2007
Laid before the House of Commons 23rd July 2007
Coming into force 13th August 2007

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.
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) and paragraph 9 of Schedule 7 to the Finance Act 2007 (c. 11).