The Insurance Companies (Tax Exempt Business) Regulations 2007
1Citation, commencement and effect
2Interpretation
3Modifications of the Taxes Act 1988
4Modification of section 431
5Insertion of sections 431FA and 431FB
6Modifications of section 431H
7Modifications of section 432A
8Modifications of section 432AA
9Modifications of section 432C
10Modifications of section 440
11Modification of section 440A
12Modifications of section 755A
13Modification of section 212 of the Taxation of Chargeable Gains Act 1992
14Modification of paragraph 3A of Schedule 11 to the Finance Act 1996
15Modification of section 255 of the Capital Allowances Act 2001

2007 No. 2145

Corporation tax

The Insurance Companies (Tax Exempt Business) Regulations 2007

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 460(15) and (16), 461(12) and (13) and 461B(8) and (9) of the Income and Corporation Taxes Act 19881.