The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) Regulations 2006

1. Introductory Text

2. 1. Citation, commencement, effect and interpretation

3. 2. Modifications of the Corporation Tax Acts

4. 3. Modifications of section 12 of the Income and Corporation Taxes Act 1988

5. 4. Modifications of section 431(2) of the Income and Corporation Taxes Act 1988

6. 5. Modification of section 439A of the Income and Corporation Taxes Act 1988

7. 6. Modifications of section 444AA of the Income and Corporation Taxes Act 1988

8. 7. Modifications of section 444AB of the Income and Corporation Taxes Act 1988

9. 8. Modification of section 444AC of the Income and Corporation Taxes Act 1988

10. 9. Modification of section 444AD of the Income and Corporation Taxes Act 1988

11. 10. Modifications of section 83A of the Finance Act 1989

12. 11. Modification of the General Insurance Reserves (Tax) Regulations 2001

13. 12. Modification of the Insurance Companies (Reserves) (Tax) Regulations 1996

14. 13. Revocation of the Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2006

15. Signature

16. Explanatory Note