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1.—(1) These Regulations may be cited as the Taxation of Insurance Securitisation Companies Regulations 2007 and shall come into force on 28th December 2007 immediately after the coming into force of the Taxation of Securitisation Companies (Amendment No. 2) Regulations 2007().
(2) These Regulations have effect from the beginning of periods of account beginning on or after 1st January 2007 and current on 4th December 2007.
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