http://www.legislation.gov.uk/uksi/1998/1871/regulation/3/madeThe Individual Savings Account (Insurance Companies) Regulations 1998Income taxTaxCorporation taxBusiness practice and regulationIncomeKing's Printer of Acts of Parliament2016-01-19INCOME TAX These Regulations, which come into force on 6th April 1999, make provision in relation to the individual savings account business of insurance companies (“ISA business”). Individual savings account business 3 For the purposes of these Regulations “individual savings account business” in relation to an insurance company means so much of that company’s life assurance business as is referable to any policy of life insurance, or to the reinsurance of liabilities under any such policy, where the policy is, on the date on which the insurance is made, a qualifying investment for an insurance component within the meaning of regulation 9 of the principal Regulations.
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<dc:title>The Individual Savings Account (Insurance Companies) Regulations 1998</dc:title>
<dc:subject>Income tax</dc:subject>
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<dc:subject>Corporation tax</dc:subject>
<dc:subject>Business practice and regulation</dc:subject>
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For the purposes of these Regulations “individual savings account business” in relation to an insurance company means so much of that company’s life assurance business as is referable to any policy of life insurance, or to the reinsurance of liabilities under any such policy, where the policy is, on the date on which the insurance is made, a qualifying investment for an insurance component within the meaning of regulation 9 of the
<Abbreviation Expansion="Individual Savings Account Regulations 1998 (S.I. 1998/1870)">principal Regulations</Abbreviation>
.
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