http://www.legislation.gov.uk/uksi/1995/1730/regulation/10/made
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
Business practice and regulation
Insurance
Tax
King's Printer of Acts of Parliament
2016-04-26
INCOME TAX
Section 442A of the Income and Corporation Taxes Act 1988 (“section 442A”) (inserted by paragraph 34 of Schedule 8 to the Finance Act 1995) provides for the taxation of the investment return on an insurance policy or annuity contract which is the subject of a reinsurance arrangement by the insurance company concerned. These Regulations make provision in relation to the calculation of the investment return, and also exclude certain reinsurance arrangements and policies from the operation of section 442A. Finally the Regulations exclude certain reinsurance business from specified provisions of the Income and Corporation Taxes Act 1988 concerned with reinsurance business.
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg 13
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2003
regs 2
5
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 6(4)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 6(3)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 7(7A)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 7(4)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 7(12)(d)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 7(6)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 7A
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 8(1)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 9(4A)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 9(4)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 11(d)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 10(b)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 11A
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 11
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 13(6A)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 12(2)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 13(8)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
reg. 12(3)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 9(4A)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2004
reg. 5(b)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 7A(5)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2007
reg. 5
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 11A(2)(a)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2007
reg. 7(2)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 11A(11)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2007
reg. 7(3)
reg. 1(1)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg 13
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2008
regs 2
8
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg.11(b)(c)(ii)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 1996
reg.5(a)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg.11(d)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 1996
reg.5(b)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg.11(b)(c)(ii)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 1996
reg.5(a)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg.11(d)
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 1996
reg.5(b)
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 10(1)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2002
art. 4(2)
art. 1
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 10(1)(a)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2002
art. 4(2)
art. 1
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 10(2)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2002
art. 4(3)
art. 1
The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995
reg. 1A
The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018
reg. 15(2)
reg. 1
Exclusion of policy and contract from section 442A10
There shall be excluded from the operation of section 442A—
a
any policy to which paragraph 10 of Schedule 1 to the Financial Services Act 198610 does not apply by reason of Note (1) to that paragraph; and
b
any annuity contract under which—
i
payment of the annuity is to commence not later than 12 months after the date of the contract, and
ii
no surrender value is capable of being produced.