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The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 1621
- Regulation 1
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Citation, commencement and effect
1.—(1) These Regulations may be cited as the Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 1996 and shall come into force on 15th July 1996.
(2) Regulations 3, 4 and 5(b) shall have effect with respect to accounting periods beginning on or after 1st January 1995.
(3) Regulation 5(a) shall have effect with respect to accounting periods ending on or after 15th July 1996.
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