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The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1995

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Statutory Instruments

1995 No. 3134

INCOME TAX

The Insurance Companies (Pension Business) (Transitional Provisions) (Amendment) Regulations 1995

Made

5th December 1995

Laid before the House of Commons

5th December 1995

Coming into force

31st December 1995

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 4(1), (4) and (6) of Schedule 19AB to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; Schedule 19AB was inserted by section 49 of, and Schedule 8 to, the Finance Act 1991 (c. 31) with effect in relation to accounting periods of insurance companies beginning on or after 2nd October 1992 by virtue of S.I. 1992/1746 (C.58).

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