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Tax News

SI 2023/1236 The Insurance Companies (“The Long-term Business Fixed Capital”) Regulations 2023

Published on: 23 November 2023
Published by a

Specialist Tax Statutory Instruments

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Article summary

These regulations will clarify which assets are, and are not, to be treated as structural assets of an insurance company’s long-term business.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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