Policy paper

Corporation Tax: The Insurance Companies ("The Long-term Business Fixed Capital") Regulations 2023

This tax information and impact note clarifies the meaning of structural assets of an insurance company바카라 사이트檚 long-term business.

From:
HM Revenue & Customs
Published
21 November 2023
Last updated
25 January 2024 바카라 사이트� See all updates

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The Insurance Companies ("The Long-term Business Fixed Capital") Regulations 2023 바카라 사이트� Corporation Tax

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These regulations make provisions to clarify which assets are to be regarded for the purposes of section 137 of Finance Act 2012 as being, or as not being, structural assets of an insurance company바카라 사이트檚 long-term business. They apply to accounting periods beginning on or after 1 January 2024.

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Published 21 November 2023
Last updated 25 January 2024 show all updates

  1. The Exchequer cost impact figures have been updated.

  2. First published.

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