http://www.legislation.gov.uk/uksi/2008/2625/contents/made
The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008
Corporation tax
Tax
Life insurance
Income tax
Business practice and regulation
en
King's Printer of Acts of Parliament
2014-01-09
CORPORATION TAX
These Regulations amend the Insurance Companies (Overseas Life Assurance Business) (Excluded Business) Regulations 2000 (S.I. 2000/2089) (“the principal Regulations”). The principal Regulations provide for certain life assurance business to be excluded from the definition of “overseas life assurance business” in section 431D(1) of the Income and Corporation Taxes Act 1988 (“ICTA”). The amendments made by these Regulations are in consequence of the repeal of provisions of ICTA and their subsequent re-enactment in the Income Tax (Trading and Other Income Act) 2005 (“ITTOIA”).