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On 09/12/2016, you requested the version in force on 09/12/2016 incorporating all amendments published on or before 09/12/2016. The closest version currently available is that of 13/08/2013.
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Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations
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Table of Contents

1 Citation
2 Definitions
3 Approval of syndicated offshore credit facility
4 Comptroller to determine amount of income to be exempted
5 Deduction of unabsorbed losses and capital allowances
6 Deduction of bad debt, provision for doubtful debt and impairment loss

Legislative History

History for Provision '5 Deduction of unabsorbed losses and capital allowances'.
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pr5-.
25/03/1992
Formal Consolidation
25 March 1992
1990 RevEd
 

17/01/2008
Informal Consolidation
17 January 2008
Amended
S 14/2008

17/01/2008
Informal Consolidation
17 January 2008
Amended
S 236/2009

28/05/2009
Informal Consolidation
28 May 2009
Amended
S 236/2009

13/08/2013
Informal Consolidation
13 August 2013
Amended
S 515/2013