# The Overseas Life Insurance Companies Regulations 2006, Regulation 17: Modifications of the Income and Corporation Taxes Act


In section 460(10A) (exemption from tax in respect of life or endowment business) after “scheme” insert “or a qualifying overseas transfer”.

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Source: https://www.legislation.gov.uk/uksi/2006/3271/regulation/17 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.