BrowseStatutory InstrumentsSI 2018/538
SIin_forceSI 2018/538 · regulation

The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018

Section 57 of the Finance Act 2012 (c. 14) (“FA 2012”) defines basic life assurance and general annuity business (“BLAGAB”) as life assurance business other than specific categories of business listed in section 57(2). The Regulations provide for the cases in which reinsurance of life assurance business is within BLAGAB.

Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
26 Apr 2018
In force
01 Jun 2018