Paragraph 74 The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. para. 34 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 1
Sch. para. 32 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 9
Sch. para. 4 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 12
Sch. para. 36 revoked by Overseas Life Insurance Companies 2006 reg. 43(2) Sch. Pt. 2
Sch. para. 20 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 1
Sch. para. 39 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 1
Sch. para. 32 33 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 2
Sch. para. 33 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 9

(1)

The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995^f1 are amended as follows.

(2)

In regulation 3(1)^f2, in paragraph (b) of the definition of C for the words from “deducted” to the end of the definition, substitute “charged to tax under section 85 of the Finance Act 1989”.

(3)

In regulation 6(3)(e)(ii)^f3 for “deducted” to the end of the sub-paragraph, substitute “charged to tax under section 85 of the Finance Act 1989.”.

Annotations

Footnotes

f1: S.I. 1995/1730.
f2: Regulation 3 was amended by S.I. 1996/1621.
f3: There are amendments to regulation 6 which are not relevant for present purposes.