2018 No. 538
Corporation Tax
The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018
Made 26th April 2018
Laid before the House of Commons 30th April 2018
Coming into force 1st June 2018

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 57(3), 90(4) and (5) and 91 of the Finance Act 2012:
2012 c. 14.