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Article 15 Insurance business: application of sections 43A to 43E of the Taxes ActI1

United Kingdom

(1)

In section 43F(1) (insurance business)f1 for “Part II of the Insurance Companies Act 1982f2” substitute “Chapter 9 of the Prudential Sourcebook (Insurers)”.

(2)

This Article has effect in relation to periods of account ending on or after 1st December 2001.

Annotations

Commencement

I1

Art. 15 in force at 1.12.2001, see art. 1(2)(a)

Footnotes

f1

Section 43F was inserted, together with sections 43A to 43E and 43G, by section 110 of the Finance Act 2000 (c. 17).

f2

1982 c. 50.