Part 2 MODIFICATIONS OF THIS ACT
United Kingdom
- 2Paragraph 2
- Modification of section 76 (expenses of insurance companies)
- Modification of section 431 (interpretative provisions relating to insurance companies)
- Modification of section 432B (apportionment of receipts brought into account)
- Modification of section 432E (section 432B apportionment: participating funds)
- Modification of section 432F (section 432B apportionment: supplementary provisions)
- Modification of section 444AA (transfers of business: deemed periodic return)
- Modification of section 444ABA (relevant non-transferred assets)
- Modification of section 444ABB (retained assets)
- Modification of section 444ABD (transferor's period of account including transfer)
- Modification of section 444AC (transfer schemes: reduction of income of transferee)
- Modification of section 444AE (transfers of business: FAFTS)
- Modification of section 444AEA (transfer schemes: anti-avoidance rule)
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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)