The Insurance Contracts (Tax) (Change in Accounting Standards) Regulations 2022
These Regulations made provision in relation to the adoption by insurance companies of International Accounting Standard 17 (“IFRS 17”) issued by the International Accounting Standards Board.
Lifecycle
Department
Made
09 Nov 2022
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In force
01 Jan 2023
Enabling power
The Treasury, in exercise of the powers conferred by paragraph 1 of Schedule 5 to the Finance Act 2022, make the following Regulations.
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