Paragraph 19

United Kingdom

F1(1)

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(2)

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(3)

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F2(4)

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F3(5)

In this paragraph “life assurance business” has the same meaning as in Chapter I of Part XII of the Taxes Act 1988.

Annotations

F1: Sch. 12 para. 19(1)-(3) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 4(4)(c), Sch. 27 Pt. 2(10)
F2: Sch. 12 para. 19(4) omitted (with effect in accordance with Sch. 17 para. 17(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 17(11)(d)
F3: Sch. 12 para. 19(5) added (23.3.1999) by S.I. 1999/498, reg. 16(2)