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

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Statutory Instrument

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

Citation

S.I. 2008/1906

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement and effect

(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.

Section 2Amendment of the Insurance Companies (Calculation of Profits: Policy Holders’ Tax) Regulations 2003

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

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

2 sections

Cite this legislation

The Insurance Companies (Calculation of Profits: Policy Holders’ Tax) (Amendment) Regulations 2008 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2008-1906

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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