Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations
Table of Contents
1 Citation
2 Definitions
3 Approval of insurance company
3A Approval of marine hull and liability insurer
4 Concessionary rate of tax
5 Calculation of dividends, interest and gains from sale of offshore investments
5A Exemption from income tax
6 Apportionment of expenses, allowances and donations
7 Determination of income exempted from tax
Legislative History