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1.—(1) These Regulations may be cited as the Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2003 and shall come into force on 7th August 2003.
(2) Regulation 3 has effect in relation to accounting periods ending in the financial year 2003 and subsequent financial years.
(3) Regulation 4 has effect in relation to any policy or contract for any life assurance business made on or after 22nd August 2000.
(4) Regulation 5 has effect in relation to transfers of reinsurance arrangements taking place on or after 1st January 2003.
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