http://www.legislation.gov.uk/uksi/2003/2573/regulation/10/made

The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 2) Regulations 2003

Income tax

Tax

Income

Business practice and regulation

Corporation tax

King's Printer of Acts of Parliament

2014-05-29

INCOME TAX

These Regulations amend the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 (S.I. 1995/1730) (“the principal Regulations”). The principal Regulations make provision for the purposes of section 442A of the Income and Corporation Taxes Act 1988 (c. 1) (“the Taxes Act”) in relation to the calculation of the investment return on an insurance policy or annuity contract which is the subject of a reinsurance arrangement.