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

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