Income Tax Act |
Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) (Amendment) Regulations 2009 |
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Citation and commencement |
Amendment of title |
2. The Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations (Rg 28) (referred to in these Regulations as the principal Regulations) are amended by deleting the words “INSURANCE COMPANIES” in the title and substituting the word “INSURERS”. |
Amendment of regulation 1 |
3. Regulation 1 of the principal Regulations is amended by deleting the words “Insurance Companies” and substituting the word “Insurers”. |
Amendment of regulation 2 |
4. Regulation 2 of the principal Regulations is amended —
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Deletion and substitution of regulation 3 |
5. Regulation 3 of the principal Regulations is deleted and the following regulation substituted therefor:
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New regulation 3A |
6. The principal Regulations are amended by inserting, immediately after regulation 3, the following regulation:
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Amendment of regulation 4 |
7. Regulation 4(1) of the principal Regulations is amended by deleting the words “offshore life insurance surplus” in sub-paragraph (a) and substituting the words “amount referred to in section 26(7)(a)(i) of the Act”. |
New regulations 5A and 5B |
8. The principal Regulations are amended by inserting, immediately after regulation 5, the following regulations:
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Amendment of regulation 6 |
9. Regulation 6 of the principal Regulations is amended —
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Deletion and substitution of regulation 7 |
10. Regulation 7 of the principal Regulations is deleted and the following regulation substituted therefor:
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Miscellaneous amendments |
11. The principal Regulations are amended by deleting the words “insurance company” wherever they appear in the following provisions and substituting in each case the word “insurer”:
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Permanent Secretary, Ministry of . |
[MFR 32.7.6 Vol. 18; AG/LEG/SL/134/2005/36 Vol. 1] |
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