# The Insurance Companies (Reserves) (Tax) Regulations 1996, Introduction: Introductory text


INCOME TAX
Made 27th November 1996
Laid before the House of Commons 28th November 1996
Coming into force - 23rd December 1996
The Treasury, in exercise of the powers conferred on them by sections 444BA(10), 444BB(1), (3), (4) and (5), 444BC and 444BD(1), (4) and (5) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1996/2991/introduction (the official version)
Page: https://openlegislation.uk/insurance-companies-reserves-tax-regulations-1996/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.