The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2007
These Regulations amend the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995 (S.I. 1995/3237) (“the principal Regulations”). The principal Regulations make provision for the purposes of giving effect to section 431D of the Income and Corporation Taxes Act 1988 (c. 1) in relation to the meaning of “overseas life assurance business”.