Regulation 1
Citation and commencement
Subsidiary LegislationIn forceProvision 1 of 5
Regulation 1
These Regulations may be cited as the Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009.
(2)
Regulations 2 and 3 shall have effect for the year of assessment 2006 and subsequent years of assessment.
(3)
Regulation 4 shall have effect for the year of assessment 2006.
Subregulation 1
These Regulations may be cited as the Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009.
Subregulation 2
Regulations 2 and 3 shall have effect for the year of assessment 2006 and subsequent years of assessment.
Subregulation 3
Regulation 4 shall have effect for the year of assessment 2006.