- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
Part 2 of Schedule 5 to the Finance Act 2022 makes amendments to the Corporation Tax Act 2009 (c. 4) and the Finance Act 2012 in connection with the adoption by insurance companies of International Accounting Standard 17 issued by the International Accounting Standards Board.
These Regulations commences Part 2 of Schedule 5 to the Finance Act 2022 subject to a saving in relation to amounts of acquisition expenses which have been adjusted under section 79 of the Finance Act 2012.
A Tax Information and Impact Note has not been prepared for these Regulations as they give effect to previously announced policy and are commencement regulations.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: