The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007
This Order amends the Income and Corporation Taxes Act 1988 (c. 1: “ICTA”), the Finance Act 1989 (c. 26: “FA 89”), the Finance Act 1991 (c. 31: “FA 91”) and the Capital Allowances Act 2001 (c. 2: “CAA 01”). The amendments are in consequence of changes of rules in the Prudential Sourcebook for Insurers made by the Financial Services Authority (“the FSA”) under the Financial Services and Markets Act 2000 (c. 8).