http://www.legislation.gov.uk/uksi/2006/3271/regulation/21/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).
The Overseas Life Insurance Companies Regulations 2006
reg. 5(5)
The Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007
reg. 3(3)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(5)(a)
The Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007
reg. 4(3)(a)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(5)(aa)
The Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007
reg. 4(3)(b)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(5)(b)
The Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007
reg. 4(3)(c)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 11(4AB)
The Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007
reg. 5(b)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(1A)
The Overseas Life Insurance Companies (Amendment) Regulations 2007
reg. 5(2)
reg. 1(1)
(2)
The Overseas Life Insurance Companies Regulations 2006
reg. 7A
7B
The Overseas Life Insurance Companies (Amendment) Regulations 2007
reg. 6
reg. 1(1)
(2)
The Overseas Life Insurance Companies Regulations 2006
reg. 14A
The Overseas Life Insurance Companies (Amendment) Regulations 2007
reg. 12
reg. 1(1)
(2)
The Overseas Life Insurance Companies Regulations 2006
reg. 22A
The Overseas Life Insurance Companies (Amendment) Regulations 2007
reg. 15
reg. 1(1)
(2)
The Overseas Life Insurance Companies Regulations 2006
reg. 24A
The Overseas Life Insurance Companies (Amendment) Regulations 2007
reg. 17
reg. 1(1)
(2)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(1ZA)
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 4(3)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(1A)
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 4(4)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(2A)
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 4(5)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(5)(a)
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 4(7)(b)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(5)(c) and word
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 4(7)(c)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 6(6)
(7)
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 4(8)
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 14ZA-14ZC
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 7
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 14A
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 8
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 15A
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 10
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 15B
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 11
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 15C
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 12
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 22(2A)
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 13
reg. 1(1)
The Overseas Life Insurance Companies Regulations 2006
reg. 22B
The Overseas Life Insurance Companies (Amendment) Regulations 2008
reg. 14
reg. 1(1)
Modifications of the Finance Act 198921
In section 82A19 (calculation of profits: policy holders’ tax), in subsection (1) at the end insert “and that such tax falls to be attributed, for the purposes of section 11AA(2) of the Taxes Act 1988, to the permanent establishment in the United Kingdom through which the company carries on life assurance business”.