# The Insurance Companies (Corporation Tax Acts) Order 2004, Article 5: Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988


(1) Amend section 444AC (transfers of business: modification of section 83(2) of the Finance Act 1989) as follows.
(2) In subsections (2) and (3)—
(a) for “line 15 figure” substitute “line 31 figure”; and
(b) for “as other income” substitute “as a business transfer-in”.
(3) In subsection (2) for “83(2)(d)” substitute “83(2)(e)”.

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Source: https://www.legislation.gov.uk/uksi/2004/3266/article/5 (the official version)
Page: https://openlegislation.uk/insurance-companies-corporation-tax-acts-order-2004/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.