http://www.legislation.gov.uk/uksi/1999/498/contents/made
The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999
Life insurance
Corporation tax
Income tax
Tax
Income
King's Printer of Acts of Parliament
2016-04-26
INCOME TAX
These Regulations provide that provisions of the Corporation Tax Acts relating to life assurance business of insurance companies (“the life assurance provisions”) shall have effect in relation to capital redemption business of those companies as if capital redemption business were life assurance business. The Regulations also provide that the life assurance provisions shall have effect as described above with the modifications set out in the Regulations. The Regulations have effect in relation to accounting periods ending on or after 1st July 1999, being the day appointed under section 199 of the Finance Act 1994 for the purposes of corporation tax self-assessment.
The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999
The Overseas Life Insurance Companies Regulations 2006
The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999
The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004