Section 103 Amendment of definition and repeals.

section 445 (charge to tax on investment income of overseas life insurance company);

section 446(1) (qualifying distributions part of profits of pension business of overseas life insurance company);

section 447(1), (2) and (4) (set-off of income tax and tax credits against corporation tax assessed under section 445);

section 448 (qualifying distributions and tax credits);

section 449 (double taxation agreements);

section 724(5) to (8) (special provisions of accrued income scheme for overseas life insurance companies);

section 811(2)(c) (provision about deduction of foreign tax not to affect overseas life insurance company charged under section 445);

paragraph 1(9) of Schedule 19AB (payments on account of tax credits in case of pension business: special provision for overseas life insurance companies).