# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 74: The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995


(1) The Insurance Companies (Taxation of Reinsurance Business) Regulations 1995 are amended as follows.
(2) In regulation 3(1), 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) for “deducted” to the end of the sub-paragraph, substitute “charged to tax under section 85 of the Finance Act 1989.”.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/74 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.