# Finance Act 1993, Section 103: Amendment of definition and repeals.

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) The following provisions of that Act shall cease to have effect—
(a) section 445 (charge to tax on investment income of overseas life insurance company);
(b) section 446(1) (qualifying distributions part of profits of pension business of overseas life insurance company);
(c) section 447(1), (2) and (4) (set-off of income tax and tax credits against corporation tax assessed under section 445);
(d) section 448 (qualifying distributions and tax credits);
(e) section 449 (double taxation agreements);
(f) section 724(5) to (8) (special provisions of accrued income scheme for overseas life insurance companies);
(g) section 811(2)(c) (provision about deduction of foreign tax not to affect overseas life insurance company charged under section 445);
(h) paragraph 1(9) of Schedule 19AB (payments on account of tax credits in case of pension business: special provision for overseas life insurance companies).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1993/34/section/103 (the official version)
Page: https://openlegislation.uk/finance-act-1993/section-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.