Policy paper
Corporation Tax: insurance linked securities
This tax information and impact note applies to insurance and reinsurance groups seeking to transfer insurance risk to capital markets.
Documents
Details
The measure provides a power to make statutory instruments to deal with the treatment of insurance linked securities issued in the UK. It will define the scope, conditions and treatment of vehicles issuing insurance linked securities, as well as allowing for the taxation of investors.
Updates to this page
Published 16 March 2016