The Finance Act 2022, Part 2 of Schedule 5 (Insurance Contracts: Change in Accounting Standards) (Commencement and Savings Provision) Regulations 2022
Part 2 of Schedule 5 to the Finance Act 2022 makes amendments to the Corporation Tax Act 2009 (c. 4) and the Finance Act 2012 in connection with the adoption by insurance companies of International Accounting Standard 17 issued by the International Accounting Standards Board.