Schedule 9 Insurance companies: transfers etc

United Kingdom

1. Definition of “insurance business transfer scheme”
2. Transfer schemes: expenses, losses etc
3. Transfer schemes: deemed periodical returns
4. Transfer schemes: taxing the transferor
5. Transferor's period of account including transfer
6. Transfer schemes: taxing the transferee
7. Repeal of section 444AD
8. Transfer schemes: anti-avoidance
9. Repeal of FA s.82C
10. Transfers: receipts to be taken into account
11. Transfers and demutualisations: losses where assets added to long-term insurance fund
12. Transfer schemes: old annuity contracts
13. Transfer schemes: no gain/no loss
14. Transfer schemes: old reinsurance business
15. Power to amend transfer provisions
16. Commencement