The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2008
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 (“ICTA”).