# Finance Act 2008, Paragraph 39


(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-17/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.