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The Insurance Companies (Tax Exempt Business) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 2145
- Regulation 15
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Modification of section 255 of the Capital Allowances Act 2001
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15.—(1) Where any part of the business of a company is tax exempt business, section 255 of the Capital Allowances Act 2001 (apportionment of allowances and charges)(1) is modified as follows.
(2) In subsection (1), for “and PHI business” substitute “, PHI business, tax exempt life assurance business and tax exempt other business”.
(1)
2002 c. 2. Section 255 was relevantly amended by paragraph 69 of Schedule 7 to the Finance Act 2007.
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