{
  "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-4",
  "json_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-4.json",
  "legislation": "uksi/2004/3266",
  "legislation_title": "The Insurance Companies (Corporation Tax Acts) Order 2004",
  "legislation_url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988",
  "text": "After section 432F insert—\n“Section 432B: apportionment of business transfer-in\n432G. (1) This section applies where an amount falls within section 83(2)(e) of the Finance Act 1989.\n(2) Where—\n(a) this section applies, and\n(b) it is necessary in accordance with section 83 to determine what part of a business transfer-in is referable to life assurance business or any category of life assurance business,\na business transfer-in shall be apportioned to the categories of business of the transferee in the proportions which the amount of the liabilities transferred for each of those categories bear to the whole of the liabilities transferred.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3266/article/4",
    "retrieved_at": "2026-10-29T05:13:32.013603+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}