Policy paper
Corporation Tax: 皇冠体育app Insurance Companies ("皇冠体育app Long-term Business Fixed Capital") Regulations 2023
This tax information and impact note clarifies the meaning of structural assets of an insurance company鈥檚 long-term business.
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皇冠体育appse regulations make provisions to clarify which assets are to be regarded for the purposes of section 137 of Finance Act 2012 as being, or as not being, structural assets of an insurance company鈥檚 long-term business. 皇冠体育appy apply to accounting periods beginning on or after 1 January 2024.
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Updates to this page
Published 21 November 2023
Last updated 25 January 2024
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皇冠体育app Exchequer cost impact figures have been updated.
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First published.