(SI 2007/2145)

Made 23 July 2007 by the Treasury in exercise of the powers conferred upon them by s. 460(15) and (16), 461(12) and (13) and 461B(8) and (9) of the Income and Corporation Taxes Act 1988. Operative from 14 August 2007.


SI 2007/2145 revoked by SI 2012/3008, reg. 16, with effect in relation to accounting periods beginning on or after 1 January 2013. The text of former SI 2007/2145 read as follows:


1(1)  These Regulations may be cited as the Insurance Companies (Tax Exempt Business) Regulations 2007 and shall come into force on 14th August 2007.

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