Income Tax (Concessionary Rate of Tax for Income from Offshore Composite Insurance Business) Regulations

  Table of Contents

1 Citation

2 Definitions

3 Application

4 Concessionary rate of tax

5 Calculation of dividends, interest and gains from sale of offshore investments

6 Apportionment of expenses, allowances and donations

7 Apportionment of income between policyholders and shareholders

  Legislative History