Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations
Table of Contents
1 Citation
2 Definitions
3 Approval of insurance company
4 Concessionary rate of tax
5 Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer
6 Apportionment of expenses, allowances and donations
7 Apportionment of income between policy-holders and shareholders
Legislative History