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