Paragraph 5
United Kingdom
(1)
Modify section 432B (apportionment of receipts brought into account) as follows.
(2)
In subsection (1) for “sections 432C to 432G” substitute “ sections 432C and 432G ”.
(3)
In subsection (2) for “sections 432C to 432G” substitute “ sections 432C and 432G ”.
(4)
Omit subsection (3).
Notes on Schedule 19ABA
Textual amendments
- F1
Sch. 19ABA omitted (with effect in accordance with s. 148(1) of the repealing Act) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 46 (with Sch. 17)
- F2
Sch. 19ABA inserted (27.12.2007 with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Companies (Taxation of Reinsurance Business) (Corporation Tax Acts) (Amendment) Order 2007 (S.I. 2007/3430), arts. 1(1), 3(3)