Statutory Instruments

2023 No. 1236

Corporation Tax

The Insurance Companies (“The Long-term Business Fixed Capital”) Regulations 2023

Made

20th November 2023

Laid before the House of Commons

21st November 2023

Coming into force

12th December 2023

The Treasury make the following Regulations in exercise of the powers conferred by section 137 of the Finance Act 2012(1).

(1)