Statutory Instruments

2004 No. 3266

INCOME TAX

The Insurance Companies (Corporation Tax Acts) Order 2004

Made

9th December 2004

Laid before the House of Commons

10th December 2004

Coming into force

1st January 2005

In exercise of the powers conferred upon them by section 431A of the Income and Corporation Taxes Act 1988(1) the Treasury, being satisfied that it is expedient to amend Chapter 1 of Part 12 of that Act in consequence of the exercise of powers by the Financial Services Authority under the Financial Services and Markets Act 2000(2), and to amend other provisions of the Tax Acts in their application to insurance companies, make the following Order:

(1)

1988 c. 1. Section 431A was inserted by paragraph 2 of Schedule 6 to the Finance Act 1990 (c. 29) and amended by article 27 of S.I. 2001/3629.