# Corporation Tax Act 2009, Paragraph 725


(1) Amend Schedule 7 (insurance business: gross roll-up business etc) as follows.
(2) In paragraph 85—
(a) in sub-paragraph (1) omit “(a “Case VI loss”)” and “(a “Case I loss”)”, and
(b) in sub-paragraph (2)—
(i) for “Case VI losses” substitute “ losses so treated ”, and
(ii) for “Case I losses” substitute “ losses of the transferee ”.
(3) For the italic cross-heading before paragraph 85 substitute “ Losses transferred under section 444AZA ”.
(4) In paragraph 86(4) and (5) for “Case VI” substitute “ gross roll-up business ”.
(5) For the italic cross-heading before paragraph 86 substitute “ Losses transferred under section 444AZB ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/725 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-725
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.