Insurance Companies (Reserve) (Tax) Regulations 1996 (S.I. 1996/2991)U.K.
46U.K.The Insurance Companies (Reserve) (Tax) Regulations 1996 (S.I. 1996/2991) are amended as follows.
47(1)Regulation 8A is amended as follows.U.K.
(2)In paragraph (1)—
(a)in sub-paragraph (a) for “controlled foreign company” substitute “ CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) ”, and
(b)in sub-paragraph (b) for “controlled foreign company” substitute “ CFC ”.
(3)In paragraph (4)—
(a)for “controlled foreign company's” substitute “CFC's”, and
(b)for “the company” substitute “ the CFC ”.
48U.K.In regulation 8B for “controlled foreign company” substitute “ CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) ”.