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