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Life insurance companies: regulations

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The Insurance Companies (Transitional Provisions) Regulations, SI 2012/3009, contains further detailed transitional rules in relation to the new corporate tax regime for life insurance companies and friendly societies.

The Friendly Societies (Modifications of the Tax Acts) Regulations, SI 2012/3008, make modifications to the life insurance rules as they apply to friendly societies in order to accommodate certain tax exempt business carried on by friendly societies.

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