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The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012
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Statutory Instruments
2012 No. 3044
Corporation Tax
The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012
Made
6th December 2012
Laid before the House of Commons
7th December 2012
Coming into force
31st December 2012
The Treasury make the following Regulations in exercise of the powers conferred by section 213A of the Taxation of Chargeable Gains Act 1992(1).
(1)
1992 c. 12, section 213A was inserted by paragraph 87 of Schedule 16 to the Finance Act 2012 (c. 14).
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