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The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
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Statutory Instruments
2003 No. 2573
INCOME TAX
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003
Made
7th October 2003
Laid before the House of Commons
7th October 2003
Coming into force
28th October 2003
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 431C(1) and 442A(2) to (6) of the Income and Corporation Taxes Act 1988(1) and paragraph 58 of Schedule 8 to the Finance Act 1995, make the following Regulations:
(1)
1988 c. 1. Section 431C was inserted by paragraph 2, and section 442A by paragraph 34, of Schedule 8 to the Finance Act 1995 (c. 4). Section 442A was amended by paragraph 23 of Schedule 33, and Part 3(12) of Schedule 43, to the Finance Act 2003 (c. 14).
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