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Paragraph 39

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In article 1(5) of the Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381), for “other” substitute “ earlier ”.

(2)

In article 29(2), for “ “assuming the transferor had continued to carry on the business transferred after the transfer”” substitute “assuming that the transferor had continued to carry on the business transferred” .

(3)

The amendments made by this paragraph are to be treated as always having had effect.