# The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2005, Article 4: Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988


(1) Amend section 432ZA (linked assets) as follows.
(2) In subsection (1) at the end insert—
“and in a case where only part of an asset is so identified, references to a linked asset are references to that part.”.

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Source: https://www.legislation.gov.uk/uksi/2005/3465/article/4 (the official version)
Page: https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2005/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.