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SI 2023/1236
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SI 2023/1236 · regulation
The Insurance Companies (“The Long-term Business Fixed Capital”) Regulations 2023
These Regulations make provision in relation to the taxation of insurance companies.
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
20 Nov 2023
—
In force
12 Dec 2023
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 137 of the Finance Act 2012.
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 21 Nov 2023
· 33 KB
Instrument PDF
Instrument PDF
application/pdf
· 21 Nov 2023
· 38 KB
Related SIs
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The Insurance and Reinsurance Undertakings (Prudential Requirements) Regulations 2023
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The Insurance Companies (Amendment to Schedule 17 to the Finance Act 2012 (Transitional Provision)) Regulations 2013
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The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018