Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations
Table of Contents
1 Citation
2 Definitions
3 Approval of insurer
3A Approval of captive insurer
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
5A Income of approved captive insurer exempt from tax
5B Determination of income exempted from tax
6 Apportionment of expenses, allowances and donations
7 Apportionment of income between policy-holders and shareholders
Legislative History