# The Overseas Life Insurance Companies Regulations 2006, Regulation 4: Modifications of the Income and Corporation Taxes Act


In section 12 (basis of, and periods for, assessment), in subsection (7A) after “scheme” insert “or a qualifying overseas transfer”.

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Source: https://www.legislation.gov.uk/uksi/2006/3271/regulation/4 (the official version)
Page: https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.