The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008 No. 2679

Statutory Instruments

2008 No. 2679

Corporation Tax

The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008

Made

9th October 2008

Laid before the House of Commons

9th October 2008

Coming into force

30th October 2008

The Treasury make the following Regulations in exercise of the powers conferred by sections 444BB(1), (3), (4) and (5), 444BC and 444BD(1), (4) and (5) of the Income and Corporation Taxes Act 1988(1).

(1)

1988 (c. 1). Sections 444BB to 444BD were inserted by paragraph 1 of Schedule 32 to the Finance Act 1996 (c. 8) and amended by article 30 of S.I. 2001/3629. Section 444BB was further amended by section 153(1)(a) of the Finance Act 2003 (c. 14).