
2008 No. 2625
Corporation Tax
The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008
Made 6th October 2008
Laid before the House of Commons 6th October 2008
Coming into force 27th October 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 431D of the Income and Corporation Taxes Act 1988.
Citation and commencement
1 
These Regulations may be cited as the Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008 and shall come into force on 27th October 2008.
Amendments to the Insurance Companies (Overseas Life Assurance Business) (Excluded Business) Regulations 2000
2 
The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) Regulations 2000 are amended as follows.
Amendment of Regulation 2
3 
In paragraph (b) in the definition of “beneficiaries” in paragraph (1) of regulation 2 (interpretation) for “section 660A” substitute “sections 624 to 627 of the Income Tax (Trading and Other Income) Act 2005”.
Amendment of Regulation 8
4 
In paragraph (2) of regulation 8 (trustees residing in the United Kingdom) for “Chapter II of Part XIII of the Income and Corporation Taxes Act 1988” substitute “Chapter 9 of Part 4 of the Income Tax (Trading and Other Income) Act 2005”.
Mike Eland
3rd October 2008
Dave Hartnett
6th October 2008
Two of the Commissioners for Her Majesty’s Revenue and Customs
