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Finance Act 2012

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144Power to modify provisions applying to overseas life insurance companiesU.K.
This section has no associated Explanatory Notes

(1)The Treasury may by regulations provide for the Corporation Tax Acts to have effect in relation to overseas life insurance companies subject to such exceptions and other modifications as may be prescribed by the regulations.

(2)The power under subsection (1) includes power to make provision in place of, and in consequence to repeal or revoke, any provision in relation to overseas life insurance companies which is made by or under—

(a)this Part, or

(b)any other provision of the Corporation Tax Acts.

(3)Regulations under subsection (1) may be made so as to have effect in relation to any period ending on or after the day on which the regulations are made.

(4)Regulations under subsection (1) may—

(a)make different provision for different cases or circumstances, and

(b)contain incidental, supplementary, consequential, transitional, transitory or saving provision.

(5)The power to make consequential provision conferred by subsection (4)(b) includes power to amend any provision made by or under any Act.

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