The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2000
These Regulations amend the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995 (S.I. 1995/3237) (“the principal Regulations”). The majority of the amendments are either in consequence of the amendment of section 431D of the Income and Corporation Taxes Act 1988 (c. 1) (“section 431D”) by section 108 of the Finance Act 2000 (c. 17) or are of a drafting nature.