http://www.legislation.gov.uk/uksi/2003/2642/signature/made
The Insurance Companies (Taxation of Reinsurance Business) (Amendment No. 3) Regulations 2003
Income tax
Tax
Income
Business practice and regulation
Insurance
King's Printer of Acts of Parliament
2021-09-03
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) in relation to the calculation of the investment return on an insurance policy or annuity contract which is the subject of a reinsurance arrangement.
Ann ChantHelen GhoshTwo of the Commissioners of Inland Revenue