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The Insurance Companies (Reserves) (Tax) Regulations 1996
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Statutory Instruments
1996 No. 2991
INCOME TAX
The Insurance Companies (Reserves) (Tax) Regulations 1996
Made
27th November 1996
Laid before the House of Commons
28th November 1996
Coming into force -
23rd December 1996
The Treasury, in exercise of the powers conferred on them by sections 444BA(10), 444BB(1), (3), (4) and (5), 444BC and 444BD(1), (4) and (5) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; sections 444BA to 444BD were inserted by paragraph 1 of Schedule 32 to the Finance Act 1996 (c. 8).
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