Secondary Legislation under Finance Act 2012

Showing 4 Statutory Instruments linked to this bill.

Insurance Companies ("The Long-term Business Fixed Capital") Regulations 2023

Reference: 2023 No. 1236
Laid before Parliament: 21 November 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2012
SI explanatory text These Regulations make provision in relation to the taxation of insurance companies.

Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations 2019

Reference: 2019 No. 515
Laid before Parliament: 8 March 2019
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 1986 Finance Act 2012
SI explanatory text These Regulations amend Parts 3 and 4 of the Finance Act 1986 (c. 41) and the Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014 (S.I. 2014/911) to ensure the effective operation of that legislation after the withdrawal of the United Kingdom from the European Union.

Machine Games Duty (Amendment) (EU Exit) Regulations 2018

Reference: 2018 No. 866
Laid before Parliament: 19 July 2018
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2012
SI explanatory text These Regulations amend the Machine Games Duty Regulations 2012 (S.I. 2012/2500) (“the principal Regulations”) and are, in part, made to ensure the effective operation of the principal Regulations following the United Kingdom’s withdrawal from the European Union. These Regulations remove the reference to “a member State (or part of a member State)” in regulation 7 of the principal Regulations, which will not operate appropriately following withdrawal.

Insurance Companies (Taxation of Re-insurance Business) Regulations 2018

Reference: 2018 No. 538
Laid before Parliament: 30 April 2018
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2012
SI explanatory text Section 57 of the Finance Act 2012 (c. 14) (“FA 2012”) defines basic life assurance and general annuity business (“BLAGAB”) as life assurance business other than specific categories of business listed in section 57(2). The Regulations provide for the cases in which reinsurance of life assurance business is within BLAGAB.