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The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 2087
- Regulation 5
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Amendment of regulation 7A
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5. In regulation 7A (treatment of amounts of investment return which are less than zero)(1), at the end add—
“(5) Where section 442A of the Taxes Act applies to the life or endowment business carried on by friendly societies subject to the modification prescribed by regulation 19 of the Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005(2), this regulation shall have effect as if the reference in paragraph (2)(a)(ii) above to basic life assurance and general annuity business were a reference to taxable basic life assurance and general annuity business (within the meaning given by section 431(2) of the Taxes Act as modified by regulation 6 of those regulations).”
(1)
Regulation 7A was inserted by S.I. 2003/2573.
(2)
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