http://www.legislation.gov.uk/uksi/2007/2087/introduction/made

The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2007

Business practice and regulation

Insurance

Tax

Corporation tax

en

King's Printer of Acts of Parliament

2018-03-02

CORPORATION TAX

These Regulations amend the Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 (SI 1995/1730) (“the principal Regulations”). The principal Regulations make provision for the purposes of section 442A of the Income and Corporation Taxes Act 1988 (“the Taxes Act”: c. 1) in relation to the calculation of the investment return on an insurance policy or annuity contract which is the subject of a reinsurance arrangement.