The Taxation of Insurance Securitisation Companies Regulations 2007

1. Introductory Text

2. Preliminary

   1. 1. Citation, commencement and effect

   2. 2. Interpretation

   3. 3. Scope of these Regulations

3. Insurance securitisation companies

   1. 4. Meaning of insurance securitisation company

   2. 5. Insurance securitisation companies that have an unallowable purpose

   3. 6. Application of accounting standards to insurance securitisation companies

4. Supplementary provisions

   1. 7. Application, modification and non-application of provisions of the Corporation Tax Acts

   2. 8. ICTA

   3. 9. The Taxation of Chargeable Gains Act 1992

   4. 10. The Finance Act 1996

   5. 11. The Finance Act 2002

5. Signature

6. Explanatory Note