The Insurance Companies (Calculation of Profits: Policy Holders' Tax) Regulations 2003

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Calculation of Profits: Policy Holders' Tax

4. 3. For the purpose of regulation 2 the basis of deduction...

5. 4. In regulation 3— (a) “the latest company tax return” means...

6. 5. A deduction for tax expended on behalf of policy holders...

7. Signature

8. Explanatory Note