This Statutory Instrument has been made in consequence of a defect in S.I. 2006 No. 3218 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2006 No. 3389

CORPORATION TAX

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

Made

18th December 2006

Laid before the House of Commons

18th December 2006

Coming into force

8th January 2007

The Treasury, in exercise of the powers conferred upon them by paragraph 16(2) to (5) of Schedule 18A to the Income and Corporation Taxes Act 1988(1), make the following Regulations:

(1)

1988 c. 1; Schedule 18A was inserted by paragraph 7 of Schedule 1 to the Finance Act 2006 (c. 25).