# The Overseas Life Insurance Companies (Amendment) Regulations 2007, Regulation 21: Amendment of regulation 36


In regulation 36 (modification of the Capital Allowances Act 2001), for paragraph (2) substitute—
“(2) In section 255 (apportionment of allowance and charges), after subsection (1B) insert—
“(2) In its application to an overseas life insurance company, subsection (1A) has effect as if the references to liabilities were only to such liabilities as are attributable to the permanent establishment in the United Kingdom through which the company carries on the business concerned.”.”

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Source: https://www.legislation.gov.uk/uksi/2007/2146/regulation/21 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.