http://www.legislation.gov.uk/uksi/2006/3270/contents/made

The Insurance Companies (Corporation Tax Acts) (Miscellaneous Amendments) Order 2006

corporation tax

en

King's Printer of Acts of Parliament

2016-05-03

CORPORATION TAX

This Order amends various life insurance tax provisions as a consequence of changes made by the Financial Services Authority (“FSA”) to their Handbook, and in particular to the creation of the Prudential Sourcebook for Insurers (“INSPRU”) out of much of the material currently in the Integrated Prudential Sourcebook. It also gives effect to changes introduced by the EC reinsurance directive (No. 2005/68/EC) in relation to insurance special purpose vehicles. It further deals with tax relief for controlled foreign companies where such tax is partly attributable to basic life assurance and general annuity business and partly to other categories of business.