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The Insurance Companies (Capital Redemption Business) (Modification of the Corporation Tax Acts) Regulations 1999
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- UK Statutory Instruments
- 1999 No. 498
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
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.
Regulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.
Regulation 3 applies the life assurance provisions specified in regulations 4 to 16 to capital redemption business of insurance companies.
Regulations 4 to 16 make various modifications of the life assurance provisions as respects capital redemption business.
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