http://www.legislation.gov.uk/uksi/2006/3271/contents/made

The Overseas Life Insurance Companies Regulations 2006

corporation tax

en

King's Printer of Acts of Parliament

2016-05-03

CORPORATION TAX

These Regulations replace the Overseas Insurance Companies Regulations 2004 (S.I. 2004/2200, as amended by S.I. 2005/3375) and other provisions which modify legislation relating to the taxation of overseas life insurance companies (insurance companies resident outside the United Kingdom which carry out life assurance business in the United Kingdom through a permanent establishment).