Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017

  Table of Contents

  Enacting Formula

1 Citation and commencement

2 Definitions

3 Application

4 Approval of insurer

5 Approval of captive insurer

6 Concessionary rate of tax for approved insurer

7 Concessionary rate of tax and exemption for approved captive insurer

8 Apportionment of expenses, allowances and donations

9 Determination of exempt income of approved captive insurer