http://www.legislation.gov.uk/uksi/2007/2088/contents/made
The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2007
Life insurance
Insurance
Business finance
Business practice and regulation
Income
en
King's Printer of Acts of Parliament
2018-03-02
CORPORATION TAX
These Regulations amend the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995 (S.I. 1995/3237) (“the principal Regulations”). The principal Regulations make provision for the purposes of giving effect to section 431D of the Income and Corporation Taxes Act 1988 (c. 1) in relation to the meaning of “overseas life assurance business”.