Paragraph 58 I1
The Income and Corporation Taxes Act 1988 is amended as follows.
In section 266 (life assurance premiums), in subsection (2)(a)(i), for “Part 4” substitute “ Part 4A ”.
In section 376 (qualifying borrowers and qualifying lenders), in subsection (4)(e), for “Part 4” substitute “ Part 4A ”.
In section 376A (the register of qualifying lenders), in subsection (1A)(a), for “Part 4” substitute “ Part 4A ”.
In section 431 (interpretation: insurance companies), in subsection (2), in the definition of “insurance company”, for “Part 4” substitute “ Part 4A ”.
In section 444AB (transfer schemes)—
in subsection (2)(b), for “Part 4” substitute “ Part 4A ”, and
in subsection (2A)(b), for “Part 4” substitute “ Part 4A ”.
Annotations
Commencement
- I1
Sch. 18 para. 58 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.