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Statutory Instruments

2008 No. 1906

Corporation Tax

The Insurance Companies (Calculation of Profits: Policy Holders’ Tax) (Amendment) Regulations 2008

Made

17th July 2008

Laid before the House of Commons

18th July 2008

Coming into force

8th August 2008

The Treasury make the following Regulations in exercise of the powers conferred by section 82A of the Finance Act 1989( 1 ).

Citation, commencement and effect

1. —(1) These Regulations may be cited as the Insurance Companies (Calculation of Profits: Policy Holders’ Tax) (Amendment) Regulations 2008 and shall come into force on 8th August 2008.

(2) These Regulations shall have effect in relation to periods of account beginning on or after 1st January 2008 and ending on or after these Regulations come into force.

Amendment of the Insurance Companies (Calculation of Profits: Policy Holders’ Tax) Regulations 2003

2. —(1)The Insurance Companies (Calculation of Profits: Policy Holders’ Tax) Regulations 2003( 2 ) are amended as follows.

(2) In regulation 4 in sub-paragraph (b) for “or 4” substitute “, 4 or 5”.

Claire Ward

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

17th July 2008

( 1 )

c. 26 . Section 82A was inserted by section 170 of, and paragraph 1 of Schedule 33 to, the Finance Act 2003 (c. 14) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Insurance Companies (Calculation of Profits: Policy Holders’ Tax) (Amendment) Regulations 2008 (2008/1906)

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